Super contributions - too much super can mean extra tax

If the information used for excess concessional contributions tax is wrong

Disagreeing with fund information

If you disagree with the information your super fund provided to us:

try to resolve the issue with them
if you are still dissatisfied, complain to the trustee of your super fund
if you are still not satisfied or the fund has taken longer than 90 days to resolve your complaint, you can complain to the Superannuation Complaints Tribunal.

You can only complain to the Superannuation Complaints Tribunal if your fund is regulated by the Australian Prudential Regulation Authority.

Funds can only re-report your contributions if they previously reported them incorrectly. They must report contributions on the basis of the facts, including the date contributions were received and the contributor's intention at the time the contribution was made. A fund can't re-report contributions simply to help you avoid excess contributions.

If a fund provides us with amended contributions information, we use it to either:

make the excess contributions tax assessment or to amend your existing excess contributions tax assessment
adjust the offer to have excess contributions refunded - depending on the amendment you may no longer be eligible for the refund offer.

In some circumstances we may seek further information.

Disagreeing with income tax assessment information

Any personal contributions allowed as a deduction in your tax return will be counted as concessional (before-tax) contributions.

If you want to claim a tax deduction for your personal super contributions, you must first complete a notice of intent to claim deduction in the approved form and give it to your super fund.

If you didn't claim the correct amount in your tax return or didn't claim it at the correct label, you can request an amendment. We may confirm this information with your fund before amending your income tax assessment. If you think the amount allowed as a personal super deduction was incorrect, you can object.

If you amend your tax return, we use this amended information to either:

make the excess contributions tax assessment or to amend your existing excess contributions tax assessment
adjust the offer to have excess contributions refunded - depending on the amendment you may no longer be eligible for the refund offer.

In some circumstances we may seek further information.

For more information about personal deductible contributions, refer to Claiming deductions for personal super contributions.

To request an amendment to your income tax assessment, refer to Amendment requests.

Sections within If you go over the concessional contributions cap

Last Modified: Tuesday, 3 July 2012