Abbreviation for Superannuation Guarantee Charge.

Superannuation Guarantee Charge. policy introduced in 1991/92 Federal Budget, providing that, as from 1 July 1992, all employers who fail to contribute a prescribed level and standard of contributions to complying superannuation funds on behalf of their employees are required to pay a charge to make up those contributions. The SGC is scheduled to increase to 9% by 1999, and to be complemented by a compulsory additional 3% employee contribution, to be phased in from the 1997/98 financial year. A further means-tested Government 'co- contribution' to match the employee contribution has also been foreshadowed to take effect from 1998/99 (although at the time of printing April 1996 it was unclear whether this co- contribution would be delivered as a cash contribution to fund members or in the form of a tax rebate). The combination of these measures will mean that, by the turn of the century, up to 15% of wages and salaries of Australian workers will be invested in compulsory superannuation.

Superannuation Guarantee Charge. This specifies the minimum level of superannuation an employer must provide. If there is a shortfall, the employer is liable to a charge for the shortfall, plus penalties.

solid ground curing. This photopolymer-based technology was provided by Cubital. The company has been dissolved, but the process may still be available from a very few service bureaus. A xerographically-generated mask is used to cure an entire layer of photopolymer at one time. It offers good accuracy coupled with high throughput, but is considered quite expensive.

Supreme Grand Champion, title.

Standard Geographical Classification

Systems Graphics Connect.