Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (96 of 2014)
Schedule 6 Superannuation Guarantee Charge percentage
Superannuation Guarantee (Administration) Act 1992
1 Subsection 19(2)
Repeal the subsection, substitute:
(2) The charge percentage for a quarter in a year described in an item of the table is the number specified in column 2 of the item.
|
Charge percentage (unless reduced under section 22 or 23) |
||
|---|---|---|
|
Item |
Column 1
|
Column 2
|
|
1 |
Year starting on 1 July 2013 |
9.25 |
|
2 |
Year starting on 1 July 2014 |
9.5 |
|
3 |
Year starting on 1 July 2015 |
9.5 |
|
4 |
Year starting on 1 July 2016 |
9.5 |
|
5 |
Year starting on 1 July 2017 |
9.5 |
|
6 |
Year starting on 1 July 2018 |
9.5 |
|
7 |
Year starting on 1 July 2019 |
9.5 |
|
8 |
Year starting on 1 July 2020 |
9.5 |
|
9 |
Year starting on 1 July 2021 |
10 |
|
10 |
Year starting on 1 July 2022 |
10.5 |
|
11 |
Year starting on 1 July 2023 |
11 |
|
12 |
Year starting on 1 July 2024 |
11.5 |
|
13 |
Year starting on or after 1 July 2025 |
12 |