Commonwealth Consolidated Acts Commonwealth Consolidated ActsAn employer's administration component for a quarter is the amount worked out using the formula:
where:
"base amount" is the amount (if any) prescribed in the regulations.
"N" is the number of employees in respect of whom the employer has an individual superannuation guarantee shortfall for the quarter.
"Per capita amount" is $20 or such other amount as is from time to time prescribed.
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