Superannuation Guarantee (Administration) Act 1992

PART 3 - LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE  

Division 2 - Superannuation guarantee charge payable by employers  

Subdivision A - Superannuation guarantee charge is payable on superannuation guarantee shortfalls  

SECTION 16A  

16A   SUPERANNUATION GUARANTEE CHARGE PAYABLE BY EMPLOYERS  

Superannuation guarantee charge imposed on an employer ' s superannuation guarantee shortfall for a QE day is payable by the employer.