Completing your Superannuation guarantee charge statement - quarterly

How to obtain copies of this publication

This publication can be downloaded in Portable Document Format (PDF) - download Completing your Superannuation guarantee charge statement - quarterly (NAT 9600, PDF, 208KB).

To order a printed copy:

• use our online publications ordering service
• phone our publications distribution service on 1300 720 092.

To download a copy of the related form, refer to Superannuation guarantee charge statement - quarterly (NAT 9599, PDF, 136KB).

This statement is to be used for quarters starting on or after 1 July 2003.

If you want to prepare your Superannuation guarantee charge statement - quarterly online, refer to Superannuation guarantee charge statement and calculator tool.

Background

Who must complete the statement?

You must complete a statement if you did not:

• pay sufficient super contributions for your eligible employees by the quarterly cut-off date, or
• meet your choice of super fund obligations for the quarter.

Before you complete this statement

For more information about your super guarantee obligations, choice of super fund obligations and super guarantee late payment offset, refer to the following:

• Guide to superannuation for employers
• Super - what employers need to know (NAT 71038)
• Choice of super fund - meeting your obligations (NAT 71574).

Use one of our calculators to help you work out:

• if someone is an employee or a contractor
• how much super you must pay for each employee
• your total super guarantee charge liability (you can also produce a statement that you can print and send to us).