What amount can the employer deduct for the contribution


Problem:

Georgia, aged 77, is employed as a motor mechanic.  The State award under which she is employed requires her employer to make contributions equal to 3% of her earnings to a superannuation fund. In fact, Georgia's employer contributes 11% to a superannuation fund, the same as he contributes for other employees. What amount can the employer deduct for the contribution, and why?

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