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Super guarantee charge (SGC) statement

Use this form and instructions to prepare and lodge your SGC statement online.

Last updated 4 December 2023

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.

QC72440