116B Employer’s obligation to make superannuation contributions An employer must make contributions to a superannuation fund for the benefit of an employee so as to avoid liability to pay superannuation guarantee charge under the Superannuation Guarantee Charge Act 1992 in relation to the employee.

Previous section116ADivision does not apply to certain employees or employers in referring States Next section116CReduction of employer’s liability to the extent of superannuation charge payments