Employer contribution limit to approved superannuation funds reduced by employer provident fund contributions in the same year. Limits employer contributions to approved superannuation funds by specifying that the ordinary annual contribution for a particular employee is capped relative to that employee's salary after reducing that salary by any employer contribution to any provident fund (recognised or not) made for the same employee in the same year, thereby coordinating relief across retirement schemes by treating provident fund contributions as offsetting allowable superannuation contributions for tax purposes.