Updates from the ATO

Insolvency Practitioner lodgement of ATO approved Super Guarantee Charge (SGC) statement (NAT 9599)

The ATO has two approved methods for insolvency practitioners to lodge outstanding SGC statements.

The first is to lodge the SGC statement online form through the ATO online services for business. The form can be found in the Lodgements drop-down menu under Report & Forms.

The second method is the ATO approved excel SGC statement (NAT 9599). This is the ATO-recommended format for lodging outstanding SGCs. There are numerous benefits to using this form including automated calculations and faster processing times.

To ensure fast processing of SGC, please provide all required employee information and submit your statement through online service for business secure mail.

For more information, visit the ATO’s website.
 

 

Request for documents and self-service

The ATO can generally provide copies of the following information to a bankruptcy trustee or a trustee of a personal insolvency agreement:

  • statements of account
  • notices of assessment (pre-insolvency)
  • pre-insolvency BAS that has been lodged and processed
  • pre-insolvency tax returns that have been lodged and processed
  • director penalty notices
  • individual payment summary or income statements
  • relevant case notes (disclosure is assessed on a case-by-case basis. You will need to specify the event, transaction, or period you require case notes for, and detail the purpose they will serve in the liquidation or administration process).

Trustees of personal insolvency agreements are required to provide specific reasons for the request for information, including the purpose the information will serve in the administration process.  In some cases, the ATO may require a copy of the personal insolvency agreement before providing any information.

To request information a message may be sent via ATO online services for business by selecting “request for documents”, accessed in the mail option.

More information

To find out more about using ATO online services please email InsolvencyPractitionerServices [at] ato.gov.au

For general information, visit ato.gov.au/insolvency