The Tax Agent and BAS Portals now have access to the Small Business Superannuation Clearing House (“SBSCH). The SBSCH is only for employers with 19 or fewer staff with an aggregate turnover of less than $10M (this could change after the May 2018 Federal Budget). Small employers are encouraged to lodge through the SBSCH .The ATO have a number of videos on the subject at Superannuation Clearing House