Superannuation Guarantee Scheme: Superannuation Guarantee Charge

The total of the employer's individual superannuation guarantee shortfalls for the year. Section 19 of the SGAA specifies the calculation of this component. 2. Nominal interest component. Section 31 of the SGAA specifies the calculation of this component. 3. Administration fee component. Section 32 of the SGAA specifies the calculation of this component.