THE NEW Super Guarantee Charge
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/missed-or-late-payday-super-payments/the-new-super-guarantee-charge
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.