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.




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