ECT - applying to have your contributions disregarded or reallocated

The contribution was made by another person

All of the contributions made for you will count towards your caps unless they are excluded by law. Special circumstances don't arise just because you didn't know about the contribution - for example, you didn't know that your spouse had made a contribution on your behalf or that part of a fund expense paid by your employer would be a contribution for you.

You are also responsible for the things that your advisers and agents do, or fail to do, on your behalf.

Therefore we won't exercise the discretion just because

• you were unaware of a contribution made by someone else
• a person authorised to make a contribution on your behalf didn't make the contribution as they were instructed.

For information about circumstances when an employer makes a contribution for you, see I exceeded a cap because of employer contributions.

Sections within Scenarios and examples

• I exceeded a cap because of employer contributions
• I or my advisor made an error about my contributions
• The circumstances were unusual or once in a lifetime for me
• I unintentionally exceeded a cap
• I had excess non-concessional contributions because I wasn't able to claim the amount I'd planned as an income tax deduction
• The contribution was made by another person
• At the time of a relevant contribution, I was under stress/ill/grieving