Superannuation Guarantee (Administration) Act 1992
Subject to subsections (2) and (3) , if the total of the amounts worked out for an employee for a quarter under subsections 19(2A) and (2B) exceeds $ 500, the total is taken to be $ 500.
19A(2)
If: (a) the total (the previous amount ) of the amounts worked out for an employee under subsections 19(2A) and (2B) for previous quarters within an employer ' s notice period for an employee does not exceed $ 500; and (b) the current quarter is within the same employer ' s notice period for the employee; and (c) the total of the amounts worked out under subsections 19(2A) and (2B) for the employee for the current quarter and the previous quarters within the employer ' s notice period for the employee exceeds $ 500;
then, the total of the amounts worked out under subsections 19(2A) and (2B) for the employee for the current quarter is taken to be the amount by which $ 500 exceeds the previous amount.
19A(3)
If a quarter (the later quarter ) in an employer ' s notice period for an employee follows a quarter within that notice period: (a) to which subsection (1) applied; or (b) to which paragraph (2)(c) applied;
in respect of the employee, the total of the amounts worked out for the employee under subsections 19(2A) and (2B) for the later quarter is taken to be nil.
19A(4)
An employer ' s notice period for an employee: (a) begins on:
(i) in the case of the first employer ' s notice period for the employee - the later of 1 July 2005 and the day on which the employee is first employed by the employer; or
(b) ends on the day the Commissioner gives the employer written notice that the employer ' s notice period for the employee has ended.
(ii) in any other case - when the immediately preceding employer ' s notice period for the employee ends; and
[
CCH Note:
S 19A will be substituted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s
16
. S 19A will read:
Subsection
36(3)
may affect the days that paragraph
(b)
applies to.
SECTION 19A INDIVIDUAL NOTIONAL EARNINGS COMPONENT
-
SUM OF AN AMOUNT FOR EACH DAY THAT THE INDIVIDUAL FINAL SUPERANNUATION GUARANTEE SHORTFALL IS GREATER THAN NIL
19A(1)
The employer
'
s
individual notional earnings component
for the employee and the QE day is the sum of each amount worked out under subsection
(2)
for each day that:
(a)
is during the late period for the QE day; and
(b)
is a day on which the employer
'
s individual final superannuation guarantee shortfall for the employee and the QE day is greater than nil.
Note:
19A(2)
For a day referred to in subsection (1) for the QE day, work out:
Notional sum × General interest charge rate
where:
general interest charge rate
has the same meaning as in section
8AAD
of the
Taxation Administration Act 1953
.
notional sum
means the sum of:
(a) the employer ' s individual base superannuation guarantee shortfall for the employee and the QE day; and
(b) the amount worked out under this subsection for each earlier day referred to in subsection (1) for the QE day.
]
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Hide history note[
CCH Note:
S 19B will be inserted by No 57 of 2025, s 3 and Sch 1 item 12, effective 1 July 2026. For application and transitional provisions, see note under s
16
. S 19B will read:
The administrative uplift amount will be nil if these totals are nil.
SECTION 19B ADMINISTRATIVE UPLIFT FOR A QE DAY
19B(1)
The employer
'
s
administrative uplift amount
for the QE day is equal to 60% of the sum of:
(a)
the total of the employer
'
s individual final superannuation guarantee shortfalls for the QE day; and
(b)
the total of the employer
'
s individual notional earnings components for the QE day.
Note:
19B(2)
However, this amount may be reduced (but not below nil) in accordance with the regulations.
19B(3)
For the purposes of (but without limiting) subsection (2) , the regulations may prescribe the following:
(a) a method for reducing an employer ' s administrative uplift amount for a QE day that relies on one or more of the following:
(i) whether the Commissioner has previously made an assessment for the employer on the Commissioner ' s own initiative;
(ii) whether the Commissioner has previously made an estimate under subsection 268-10(1) in Schedule 1 to the Taxation Administration Act 1953 for the employer for a liability to pay superannuation guarantee charge;
(iii) whether (and when) the employer lodges a voluntary disclosure statement under section 33 for the QE day;
(b) a method that depends on a person being satisfied of one or more specified matters.
]
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