Under Part 7 of the Superannuation Guarantee (Administration) Act 1992, additional penalties may be imposed on employers who fail to provide:

• a Super guarantee charge statement for a quarter by the due date, or
• information relevant to assessing their liability to pay the super guarantee charge (SGC) for a quarter after being requested to do so.

The maximum Part 7 penalty is 200% of the amount of the SGC payable.