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SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 17 Superannuation guarantee shortfall

SUPERANNUATION GUARANTEE (ADMINISTRATION) ACT 1992 - SECT 17

Superannuation guarantee shortfall

    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 .