Superannuation Guarantee (Administration) Regulations 2018

PART 4 - LIABILITY OF EMPLOYERS TO SUPERANNUATION GUARANTEE CHARGE  

Division 3 - Administrative uplift amounts for superannuation guarantee shortfalls  

SECTION 13B   REDUCING AN EMPLOYER ' S ADMINISTRATIVE UPLIFT AMOUNT  

13B(1)    
This Division sets out how an employer ' s administrative uplift amount for a QE day can be reduced.

13B(2)    
This amount is reduced (but not below nil) if either or both of sections 13C or 13D apply to reduce the percentage in subsection 19B(1) of the Act.

Note:

That percentage is 60% of the sum of the totals of the employer ' s individual final superannuation guarantee shortfalls, and individual notional earnings components, for the QE day (see subsection 19B(1) of the Act).