Get the form
Download and complete the Super guarantee charge (SGC) statement (XLSX, 200KB)This link will download a file.
How to lodge the form
This link will download a file that can be sent to us using the Secure Mail function in ATO online services.
To lodge via Online services for business or Online services for individuals:
- open the Secure Mail function
- select New Message
- select Superannuation as the topic
- select Lodge SGC statement as the subject.
There is a maximum of 6 attachments. Each one must be 6MB or less.
Guidance for tax professionals
To lodge via Online services for agents as a tax professional:
- go into Practice mail and select New
- select Superannuation as the topic
- select Lodge SGC statement as the subject
- attach the relevant files.
There is a maximum of 6 attachments. Each one must be 6MB or less.
Media: Super for tax professionals
http://tv.ato.gov.au/ato-tv/media?v=bi9or7odhjm445 External Link(Duration: 01:33)
What does the form calculate?
After completing the Date of Lodgment field and all employee shortfall amounts, the spreadsheet will automatically work out the:
- nominal interest component for each employee
- total super guarantee shortfall for all employees on the form
- total SGC payable for the quarter.
Help completing this form
Make sure to:
- complete a separate spreadsheet for each quarter
- refer to the first tab of the spreadsheet for completion instructions
- use the .xls format when you save the spreadsheet.
Avoid processing delays
To ensure we process your form as quickly as possible:
- include employee tax file numbers where possible
- only attach XLS files to your secure message
- do not save a copy as PDF and attach
- do not attach ZIP folders
- do not attach payment evidence to the secure message
- do not alter or add columns on the spreadsheet.
- do not include zero employee shortfall amounts unless you are amending a previous shortfall to nil
- do not duplicate quarter end dates when lodging more than one spreadsheet
- do not print and sign the declaration section of the form and attach a copy when submitting via secure mail.