ACC-0003 · gemini-3.5-flash (default)
The minimum superannuation guarantee contribution for the quarter is **$2,220**.

**Working:**
$$\text{SG} = \text{OTE} \times \text{rate}$$
$$\text{SG} = \$18,500 \times 12\% = \$2,220$$

The controlling authority for the superannuation guarantee charge is the **Australian Taxation Office (ATO)**.