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 D - Notional earnings and administrative uplift

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SECTION 19A INDIVIDUAL NOTIONAL EARNINGS COMPONENT - SUM OF AN AMOUNT FOR EACH DAY THAT THE INDIVIDUAL FINAL SUPERANNUATION GUARANTEE SHORTFALL IS GREATER THAN NIL

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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:

Subsection 36(3) may affect the days that paragraph (b) applies to.

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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History

S 19A 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 formerly read:

SECTION 19A LIMIT ON SHORTFALL INCREASES ARISING FROM FAILURE TO COMPLY WITH CHOICE OF FUND REQUIREMENTS
19A(1)
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

(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.

S 19A inserted by No 102 of 2004, s 3 and Sch 1 item 15C, effective 1 July 2005.

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