Working:
SG = OTE * rate = $18,500 * 12% = $2,220

Minimum superannuation guarantee contribution for the quarter: $2,220

Controlling authority: Superannuation Guarantee (Administration) Act 1992 (Cth), administered by the Australian Taxation Office (ATO). The 12% SG rate from 1 July 2025 is set under the Superannuation Guarantee (Administration) Act 1992 and the Superannuation Guarantee Charge Act 1992 (Cth).