Superannuation Guarantee (Administration) Act 1992
If an employer has one or more individual superannuation guarantee shortfalls for a quarter, the employer has a superannuation guarantee shortfall for the quarter worked out by adding together:
(a) the total of the employer's individual superannuation guarantee shortfalls for the quarter; and
(b) the employer's nominal interest component for the quarter; and
(c) the employer's administration component for the quarter.
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