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sGCSpartan Guidance Computer
sGCSerata Geomechanical Corporation (Fremont, CA)
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sGCSubhapruek Golf Club (Thailand)
sGCStrategy Gaming Central
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References in periodicals archive ?
If an employer fails to provide the amount, then a tax is levied on the employer to cover the shortfall and this is known as the "superannuation guarantee charge."
Before Australia's current superannuation system was introduced under the Superannuation Guarantee Charge Act 1992 (SGC Act), there had been considerable debate about the introduction of a national superannuation scheme with, potentially, universal coverage.
Employers who fail to do so are subject to the Superannuation Guarantee Charge (SGC), which is greater than the SG contributions as it consists of the employer's individual shortfall, an interest component and an administration fee.