# ACC-0003 - Superannuation guarantee contribution (Sept 2025 quarter)

This is a benchmarking hypothetical, not tax advice. Figures are as at FY2025-26.

## Answer

**Minimum SG contribution for the quarter: $2,220.00**

**Controlling authority: Superannuation Guarantee (Administration) Act 1992 (Cth)**, with the charge itself imposed by the **Superannuation Guarantee Charge Act 1992 (Cth)**.

## Working

The superannuation guarantee contribution is the SG rate applied to ordinary time earnings (OTE):

```
SG = OTE * rate
```

- OTE for the September 2025 quarter: $18,500
- SG rate from 1 July 2025: 12% (0.12)
- OTE is below the maximum contribution base, so the full rate applies to the whole $18,500.

```
SG = $18,500 * 0.12
   = $2,220.00
```

So the minimum SG contribution for the quarter is **$2,220.00**.

## Controlling authority

The superannuation guarantee regime in Australia is administered under two pieces of Commonwealth legislation that operate together:

- **Superannuation Guarantee (Administration) Act 1992 (Cth)** - the principal Act that administers the scheme: it defines OTE, the charge percentage (the SG rate, 12% from 1 July 2025), the maximum contribution base, the quarters, the cut-off dates, and how an employer's individual superannuation guarantee shortfall (and therefore the superannuation guarantee charge) is calculated. This is the operative controlling authority for the SG charge.
- **Superannuation Guarantee Charge Act 1992 (Cth)** - the companion Act that formally *imposes* the superannuation guarantee charge as a tax (the charge payable to the ATO if an employer does not pay the minimum amount of super to a complying fund by the due date).

In short, the SG charge is governed by the **Superannuation Guarantee (Administration) Act 1992 (Cth)**; the charge is imposed by the **Superannuation Guarantee Charge Act 1992 (Cth)**. The Australian Taxation Office (ATO) is the administering agency.

## Note on approach

The task is a direct, self-contained arithmetic computation with a legislative-authority lookup. I applied the formula given in the prompt (SG = OTE * rate) with the stated FY2025-26 inputs - OTE $18,500 and the 12% SG rate effective 1 July 2025 - which yields $2,220.00. Because the prompt states OTE is below the maximum contribution base, no cap reduces the result and the full 12% applies to the entire $18,500. The controlling authority is the Superannuation Guarantee (Administration) Act 1992 (Cth) (administration and calculation of the charge), paired with the Superannuation Guarantee Charge Act 1992 (Cth) (which imposes the charge as a tax).