\[
\$18{,}500 \times 12\% = \$2{,}220
\]

**Minimum superannuation guarantee contribution: $2,220**

The superannuation guarantee charge is administered by the **Australian Taxation Office (ATO)** under the *Superannuation Guarantee (Administration) Act 1992* (Cth) and imposed by the *Superannuation Guarantee Charge Act 1992* (Cth).