Superannuation Guarantee (Administration) Act 1992
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) [Previous amounts](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) [Later quarters]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) [ employer's notice period ]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.
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