Superannuation Guarantee (Administration) Act 1992
PART 3
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LIABILITY OF EMPLOYERS OTHER THAN THE COMMONWEALTH AND TAX-EXEMPT COMMONWEALTH AUTHORITIES TO PAY SUPERANNUATION GUARANTEE CHARGE
Division 2
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Superannuation guarantee charge payable by employers
Subdivision B
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Individual superannuation guarantee amounts arise if qualifying earnings are paid etc.
SECTION 17
17
SIMPLIFIED OUTLINE OF THIS SUBDIVISION
(a) pays qualifying earnings to an employee; or
(b) reduces an employee
'
s qualifying earnings so that a sacrificed contribution can be made for the employee;
View history note
Hide history noteIf on a particular day an employer:
then, on that day, the employer has an individual superannuation guarantee amount for the employee equal to a particular percentage of the payment or reduction.
However, the amount will be nil if an exemption certificate covers the employer and the employee for that day.
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