Superannuation Guarantee (Administration) Act 1992

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

Division 2 - Superannuation guarantee charge payable by employers  

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Subdivision B - Individual superannuation guarantee amounts arise if qualifying earnings are paid etc.  

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SECTION 17  

17   SIMPLIFIED OUTLINE OF THIS SUBDIVISION  

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If on a particular day an employer:

  • (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;

    • 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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