Superannuation Guarantee (Administration) Act 1992

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

SECTION 17  

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.