Which of the following statements accurately reflects the impact of salary packaging changes on an employer's superannuation contribution obligations?
a) Salary packaging changes have no effect on an employer's superannuation contribution obligations.
b) Salary packaging changes may reduce an employer's superannuation contribution obligations if employees opt to sacrifice a portion of their salary into additional superannuation contributions.
c) Salary packaging changes increase an employer's superannuation contribution obligations by mandating higher contributions for all employees.
d) Salary packaging changes only affect employees' superannuation contributions and do not impact employer obligations.