Show download pdf controls
  • Contributions for 2012–13 and earlier years

    For 2012–13 and earlier years, if you exceeded your concessional or non-concessional contributions cap you needed to pay excess contributions tax (ECT).

    If we identify you have excess contributions for 2012–13 or earlier we generally write to you so you can check our information. If this information is correct, we will send you an ECT assessment that will tell you how much you need to pay. The ECT assessment can cover both:

    Excess concessional contributions tax

    Excess concessional contributions for 2012–13 and earlier years were taxed at 46.5% as follows:

    • 15% of the tax was applied in the super fund
    • 31.5% of the tax was payable in the ECT assessment.

    The concessional contributions cap varied. For:

    • 2012–13, the cap was $25,000 for people of any age
    • 2011–12 and earlier years, the cap varied depending on your age.

    See also:

    Paying the excess concessional contributions tax

    If you exceed your concessional contributions cap for 2012–13 and earlier years, we will send you a ECT assessment and a voluntary release authority.

    There are several ways you can pay your excess concessional contributions tax:

    • Use the voluntary release authority to ask your super fund to release the money to you and then pay the tax yourself.
    • Use the voluntary release authority to instruct your fund to pay the money to us on your behalf.
    • Pay the tax yourself using your own money without using the voluntary release authority.
    • Pay using a combination of these options.

    You can use a voluntary release authority to withdraw excess contributions from multiple funds, but the total amount withdrawn must not exceed the excess contributions tax amount.

    You need to send the voluntary release authority to your fund within 90 days of the date the assessment was issued.

    Pay your excess concessional contributions tax on time

    The ECT amount is due 21 days after you receive your ECT assessment. If you don't pay the liability by the due date, we may apply a general interest charge (GIC).

    You can request we remit (refund) the GIC. We may remit the GIC if both the following apply:

    • You give your release authority to your fund within the time allowed for payment.
    • Your fund makes the payment within 30 days. If any delay in payment occurred it was out of your control.

    Offer to have excess concessional contributions refunded for 2011–12 and 2012–13 only

    For 2011–12 or 2012–13, you may receive an offer to have your excess concessional contributions refunded and assessed at your marginal tax rate, rather than paying ECT.

    This may occur if all the following conditions were met:

    • You exceeded your concessional contributions cap for the first time in either 2011–12 or 2012–13.
    • You exceeded the concessional contributions cap by no more than $10,000.
    • You lodged your tax return for the relevant financial year within 12 months of the end of that year (or within a longer period, if the Commissioner of Taxation allows it).

    This is a once-only offer. Once you make your choice, you can't change your mind. If you receive an offer you won't receive another offer later.

    If you are eligible for the refund offer we send you a letter explaining your options.

    You can choose to either:

    • accept the refund offer
    • pay your excess concessional contributions tax liability.
    Before accepting the offer

    Before you decide whether to accept the offer, consider:

    • the income tax implications of accepting an offer
    • that part or all of the refund you receive could be used to pay any outstanding ATO or other Australian Government debts (such as Child Support Agency or Centrelink)
    • any flow-on impacts of a change in your income to a range of government income tests used for calculating offsets, surcharges, benefits and payments.

    See also:

    Excess non-concessional contributions tax

    Excess non-concessional contributions for 2012–13 and earlier years were taxed at 46.5%.

    The non-concessional contributions cap for 2012–13 and earlier years was $150,000. The bring-forward arrangement was available if you were under 65 years of age. This meant you could contribute up to $450,000 over a three-year period.

    Paying the ENCC tax

    If you exceed your non-concessional contributions cap for 2012–13 and earlier years, we will send you a compulsory release authority along with your ECT assessment.

    You must use the compulsory release authority to remove the ENCC tax amount from your super fund, even if you have paid the tax from your own money. If the ENCC tax amount is not released from your fund you could be penalised up to 20 penalty units.

    There are several ways you can pay your ENCC tax:

    • Pay the tax yourself and use the compulsory release authority to ask your super fund to release the money to you.
    • Use the compulsory release authority to instruct your fund to pay the money to us on your behalf.
    • Pay using a combination of these options.

    Regardless of how you pay the tax, you must withdraw the full amount of your ENCC tax from your super.

    If you release less than the full amount, we will ask your fund to pay the outstanding amount to us.

    To avoid being penalised you must give the compulsory release authority to your fund within 21 days of the date the assessment was issued.

    Your fund can still action a compulsory release authority it received after 21 days if it is within 90 days of the issue date.

    If you believe your fund has not acted correctly on a release authority, contact them. If you're still dissatisfied, phone us.

    Pay your ENCC tax on time

    The ENCC tax is due 21 days after you receive your ECT assessment. If you don't pay the ENCC tax amount by the due date, we may apply a general interest charge (GIC).

    You can request we remit the GIC. We may remit the GIC if both the following apply:

    • You give your release authority to your fund within the time allowed for payment.
    • Your fund makes the payment within 30 days. If there is any delay in payment it was out of your control.
    Paying your ENCC tax from your super

    If you don’t have enough super in one fund

    If you don’t have enough money in one super fund to release the ENCC tax amount, you can make photocopies of the release authority and give them to more than one of your super funds. You must sign each copy.

    Ensure the total amount released is no more than your ENCC tax liability, otherwise you will be penalised. Any additional amount released is included in your assessable income and will be taxable in the year you received it.

    If you have a defined benefit super account

    You can't use a release authority to release an amount from a defined benefit fund.

    If you have another fund which is not a defined benefit fund that has a sufficient account balance, you can use your compulsory release authority to obtain money from it, even if you didn't make contributions to that fund during the year.

    If all your super interests are in a defined benefit fund, you can't use the compulsory release authority. You must pay the ENCC tax from your own money.

    See also:

    Find out about:

      Last modified: 27 Apr 2021QC 19749