Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
Australian government policy
|
| gptkbp:administeredBy |
gptkb:Australian_Taxation_Office
|
| gptkbp:appliesTo |
employers
employees ordinary time earnings |
| gptkbp:contribution |
employer contribution
|
| gptkbp:country |
gptkb:Australia
|
| gptkbp:excludes |
employees under 18 working less than 30 hours per week
employees paid less than $450 per month (before 1 July 2022) non-resident employees paid for work outside Australia |
| https://www.w3.org/2000/01/rdf-schema#label |
superannuation guarantee
|
| gptkbp:introducedIn |
1992
|
| gptkbp:legalBasis |
gptkb:Superannuation_Guarantee_(Administration)_Act_1992
|
| gptkbp:minimumContributionRate |
11% (as of 2023-2024)
|
| gptkbp:penalty |
gptkb:Superannuation_Guarantee_Charge
|
| gptkbp:purpose |
retirement savings
|
| gptkbp:relatedTo |
superannuation fund
retirement income system |
| gptkbp:reviewedBy |
gptkb:Government_of_India
|
| gptkbp:bfsParent |
gptkb:Australian_Taxation_Office
|
| gptkbp:bfsLayer |
5
|