Superannuation Guarantee (Administration) Act 1992
(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; 19A(3) [Later quarters]
(a) to which subsection (1) applied; or
(b) to which paragraph (2)(c) applied; 19A(4) [ employer's notice period ]
(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
(ii) in any other case - when the immediately preceding employer's notice period for the employee ends; and
(b) ends on the day the Commissioner gives the employer written notice that the employer's notice period for the employee has ended.
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