SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 17 Superannuation guarantee shortfall
SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 17
Superannuation guarantee shortfallIf an employer has one or more individual superannuation guarantee shortfalls for a quarter , the employer has a superannuation guarantee shortfall for the quarter worked out by adding together:
(a) the total of the employer's individual superannuation guarantee shortfalls for the quarter ; and
(b) the employer's nominal interest component for the quarter ; and
(c) the employer's administration component for the quarter
.