# ACC-0003 Response

## Answer

**Minimum superannuation guarantee contribution for the September 2025 quarter: $2,220.00**

## Working

The SG contribution is the SG rate applied to OTE:

```
SG = OTE * rate
   = $18,500 * 12%
   = $18,500 * 0.12
   = $2,220.00
```

The SG rate is 12% from 1 July 2025, and the employee's OTE of $18,500 for the September 2025 quarter is stated to be below the maximum contribution base, so the full 12% applies to the entire $18,500. No reduction or capping is required.

## Controlling authority

The controlling authority for the superannuation guarantee charge is the **Superannuation Guarantee (Administration) Act 1992 (Cth)** (the SGAA). It is administered by the Australian Taxation Office (ATO). The related charge mechanism (imposing the SG charge where an employer does not meet the minimum SG contribution) is set out in the companion imposition Act, the *Superannuation Guarantee Charge Act 1992 (Cth)*, with the calculation, administration, and collection provisions in the *Superannuation Guarantee (Administration) Act 1992 (Cth)*.

## Approach

I computed the contribution directly from the formula given in the task: multiply the ordinary time earnings for the quarter ($18,500) by the SG rate in force from 1 July 2025 (12%), giving $2,220.00. Because the prompt states OTE is below the maximum contribution base, no per-quarter cap adjustment was needed, so the full rate applies to the whole amount. I then named the governing legislation for the superannuation guarantee charge, the *Superannuation Guarantee (Administration) Act 1992 (Cth)*, administered by the ATO.