**Minimum SG contribution: $2,220.00**

Working:
- SG = OTE × rate = $18,500 × 12% = **$2,220.00**

**Controlling authority:** The *Superannuation Guarantee (Administration) Act 1992* (Cth) (together with the *Superannuation Guarantee Charge Act 1992* (Cth), which imposes the charge), administered by the Australian Taxation Office.