Superannuation Guarantee Charge
GPTKB entity
Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Australian tax
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:appliesTo |
employers
|
| gptkbp:calculationMethod |
quarterly
|
| gptkbp:country |
gptkb:Australia
|
| gptkbp:enforcedBy |
gptkb:Australian_Taxation_Office
|
| https://www.w3.org/2000/01/rdf-schema#label |
Superannuation Guarantee Charge
|
| gptkbp:includes |
interest
administration fee shortfall amount |
| gptkbp:introducedIn |
1992
|
| gptkbp:legalBasis |
gptkb:Superannuation_Guarantee_(Administration)_Act_1992
|
| gptkbp:payableBy |
employers who fail to pay superannuation guarantee
|
| gptkbp:pays |
gptkb:Australian_Taxation_Office
|
| gptkbp:penalty |
financial penalty
|
| gptkbp:purpose |
penalty for not paying superannuation guarantee contributions
|
| gptkbp:relatedTo |
gptkb:Superannuation_Guarantee
|
| gptkbp:bfsParent |
gptkb:superannuation_guarantee
|
| gptkbp:bfsLayer |
6
|