The movie (13?) that many of you refered to in Goku as making a Spirit Bomb as Super Saiya-jin, the one with the Androids is true. However:
He did not make the Spirit Bomb and cannot make a Spirit Bomb as SSJ. (Unless another movie goes against this.) Anyways. Goku rises from the water to create a Spirit Bomb, Gohan looks over the shoulder of the Super Android. The Android looks behind and fires a blast at Goku. Gohan flys into the blast and takes the hit for his father. At this time Vegeta stands to his feet, fires a blast, makes a speech about how he is the only one who will ever destroy Kakarot. Vegeta assaults him and literally gets his back-stretched across the Androids knee. Now Trunks fires his blast and lands a hit on the back of the Android (all the while Goku summoning a Spirit Bomb). Trunks now has his turn to speak; uses it to explain how he is Trunks from 20 years into the future, the people of the future never knew about him because Goku will destroy him here and now. Trunks charges forward and shatters his sword in three blows to the Androids arm, gets punched, descends, and gets blasted into the mountains. Now the Android notices Goku still behind him and this time sees the Spirit Bomb. He prepares to fire the 'Planet Buster' or something like that, that he used earlier in the show. However, Piccolo grabs him and hoists him into the air throwing the 'Planet Buster' into the sky. The Android lands a elbow drop on Piccolos neck, hammer fists him into the snow, and then steps on his head. At this time you hear these words "Goku-san, show him the power of a true Super Saiya-jin!" from, I think, Piccolo. Goku transforms and it quickly flashes to Krillin lieing on the ground who says "Goku.. You can't make a Spirit Bomb as a Super Saiya-jin... Not if your heart is filled with rage(or anger, whichever)." He now absorbs the Spirit Bomb unwillingly and proceeds to send his fist through the Super Androids stomach.
All in all, based on that episode:
-He can't make a Spirit Bomb as a Super Saiya-jin IF his heart is filled with rage/anger.
-He can't absorb the Spirit Bomb as a technique, since he never even realized he did it.
-It actually seemed to cause pain on Goku to go SSJ while holding the Spirit Bomb, to my belief he couldn't have thrown it and it was warrior instinct that told him to absorb it. If you think about it; You can't touch a Spirit Bomb if you have evil in your heart. That's explained in the episode Gohan reflects the Spirit Bomb onto Vegeta on Earth. If he was to go SSJ in the episode and tried to throw it, technically, it would destroy him.
PS: That's my favorite DBZ Movie, haha.