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RD 68: Choosing to have amount treated as salary or wages
or “You can choose to have your employer's superannuation contributions treated as salary”
You could also call this:

“Selecting different rates for employer super contributions (no longer applies)”

This part of the law was about choosing different rates for employer’s superannuation cash contributions. It was part of the rules for calculating amounts of tax in the Income Tax Act 2007. However, this section doesn’t apply anymore. It was removed from the law on 1 April 2012.

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Next up: RD 70: Calculating amounts of tax on failure to withhold

or “How to calculate tax owed when not enough was withheld from superannuation contributions”
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Part R General collection rules
Employment-related taxes: Calculating amounts of tax

RD 69Choosing different rates for employer's superannuation cash contributions (Repealed)

    Notes
    • Section RD 69: repealed, on , by section 12 of the Taxation (Annual Rates and Budget Measures) Act 2011 (2011 No 23).