Commonwealth Consolidated Acts

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 17

                   If 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.