• Application – excess contributions determination

    About this form

    Complete this application if you believe your super contributions have, or will, exceed a contributions cap due to special circumstances, and you want to apply for a determination that some or all of your contributions should be either disregarded or reallocated to another year (NAT 71333).

    For more information on what special circumstances are, and other matters we consider, refer to Super contributions – too much super can mean extra tax.

    How to obtain this form

    You can download this form in Portable Document Format (PDF) – Application – excess contributions determination (NAT 71333, PDF 139KB).

    Before you download this application, you should read Super contributions – too much super can mean extra tax.

    Instructions

    Please read these instructions carefully. It’s important you provide all information we ask for. If you don’t, we may not be able to consider your application.

    When not to complete this application

    You should not apply if you think we have:

    • relied on incorrect information – instead you should contact whoever reported the information to us and ask them to correct it (in most cases, this will be your super fund)
    • applied the law incorrectly – instead, you should object to your
      • excess contributions tax (ECT) assessment
      • excess concessional contributions determination
      • excess non-concessional contributions determination
      • excess non-concessional contributions tax (ENCCT) assessment
      • income tax assessment that includes your excess concessional contributions and/or your associated earnings as assessable income.

    To obtain an objection form, and for instructions on how to complete it, refer to either:

    Objection form – for taxpayers

    Objection form – for tax professionals

    How to complete this application

    Section A: Your details

    Provide your personal details so we can identify you.

    Section B: Representative details

    If someone is completing this application on your behalf, they must provide their details.

    If the representative is not your tax agent, you need to authorise them to discuss your affairs with us. This can be done by phoning 13 28 61 between 8.00am and 6.00pm, Monday to Friday.

    You may authorise a representative by downloading and completing the form Change of details for individuals (NAT 2817, PDF 355KB). You can then mail it to the address on the form.

    It can take up to 28 days to update your records after we receive the form.

    Section C: Application details

    Question 12

    State the financial year to which your application relates. This would generally be the financial year to which any of the following relate:

    • excess contributions tax (ECT) assessment
    • excess concessional contributions determination
    • excess non-concessional contributions determination.

    If none have issued, state the financial year in which the relevant contributions were made.

    Question 13

    You must apply within 60 days of receiving an:

    • excess contributions tax (ECT) assessment
    • excess concessional contributions determination
    • excess non-concessional contributions determination

    If your application is made more than 60 days after receiving any of these, you must request an extension and explain why you did not make the application within the allowed time.

    Question 14

    You must attach to your application a statement signed by you explaining why you think:

    • there were special circumstances in relation to your contributions
    • we should disregard or reallocate an amount of your contributions.

    Your explanation should be detailed and set out your understanding of the situation when any relevant contributions were made, such as:

    • what you thought would happen with the contribution
    • what actually happened with the contribution and why
    • why you didn’t anticipate the contribution would cause you to exceed a contributions cap.

    It is important you include any relevant evidence to support your explanation as set out at Section D.

    Section D: Checklist

    Select the corresponding boxes that relate to your application, and check you have provided the required documentation.

    It is important you complete this checklist to ensure you provide us with all the information and evidence we need to assess your application.

    Section E: Declaration

    Read the declaration. If it is correct, print your full name, then sign and date the declaration.

    If the application is completed by your representative, they will need to sign the declaration on your behalf.

    Once you have completed your application, you can either:

    • have your Tax Agent lodge this form through the Tax Agent Portal
    • mail it to

    Australian Taxation Office

    PO Box 3100

    PENRITH NSW 2740

    • fax it to 1300 669 846.

    More information

    For more information, visit Individuals superannuation – home.

    Last modified: 09 Jun 2016QC 20122