No `inputs/` directory exists, so I work only from the PROMPT.md. The calculation is straightforward: $18,500 × 0.12 = $2,220.00.

The controlling authority for the superannuation guarantee charge is the *Superannuation Guarantee (Administration) Act 1992* (Cth), administered by the Australian Taxation Office (ATO). The note specifically asks for the controlling authority for the SG charge - that is the Act itself (the charge is imposed and administered under that legislation, with the rate of the charge set by the companion *Superannuation Guarantee Charge Act 1992*).

# Superannuation guarantee contribution - September 2025 quarter

## Answer

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

## Working

Given:
- Ordinary time earnings (OTE) for the quarter = $18,500
- SG rate from 1 July 2025 = 12%
- OTE is below the maximum contribution base, so the full rate applies to the whole $18,500

Apply the formula:

```
SG = OTE x rate
SG = $18,500 x 0.12
SG = $2,220.00
```

So the minimum superannuation guarantee contribution for the September 2025 quarter is **$2,220.00**.

## Controlling authority

The superannuation guarantee charge is governed by the **Superannuation Guarantee (Administration) Act 1992 (Cth)**. That Act imposes the obligation, defines the charge that arises where an employer's contributions fall short, and is administered by the **Australian Taxation Office (ATO)**. (The dollar amount of the charge is calculated under that Act, and the rate of the charge itself is fixed by the companion Superannuation Guarantee Charge Act 1992.)

## Note on approach

This is a benchmarking hypothetical, not tax advice, computed on the figures stated in the work order (FY2025-26). The contribution is a single multiplication of the stated OTE by the stated 12% rate, with the prompt's assumption that the OTE is below the maximum contribution base so no cap reduces the base. The controlling authority is named as the Superannuation Guarantee (Administration) Act 1992 (Cth), the Commonwealth legislation under which the SG charge is imposed and administered by the ATO.