Superannuation guarantee contribution for a quarter
One task across 30 published runs. Inspect the scores and outputs together, with each run's execution method shown.
- Task
- ACC-0003
- Domain
- Australian accounting
- Difficulty
- easy
Leading published run: claude-opus-4-8 (low reasoning) at 100.0% composite. Lowest: grok-4.5 at 80.0%. 30 published runs shown on this task.
How this task was evaluated
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Read the brief
This is a benchmarking hypothetical, not tax advice. Figures are as at FY2025-26. An employee has ordinary time earnings (OTE) of $18,500 for the September 2025 quarter. The superannuation guarantee (SG) rate is 12% from 1 July 2025. Assume the employee's OTE for the quarter is below the maximum contribution base, so the full SG rate applies to the whole $18,500. The SG contribution is the SG rate applied to OTE: SG = OTE * rate State, in dollars, the minimum superannuation guarantee contribution for the quarter. Name the controlling authority for the superannuation guarantee charge.