• Excess Contributions Tax learner guide

    About this guide


    This guide provides an explanation of excess contributions tax (ECT) up to the 2012-13 income year, and includes:

    • determining ECT
    • special rules
    • assessments
    • ECT refund offer
    • payment of ECT.
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    Further information

    For more information about recent changes to superannuation contribution caps and how excess concessional contributions amounts from 2013-14 are taxed, go to ato.gov.au/supercaps

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    This material has been developed to help train financial planners and must not be used as a legislative support tool in the workplace.

    We made every effort to make sure this material was accurate and up-to-date as at 30 June 2013 but we advise users to:

    • check for any changes that have affected the currency of this material
    • conduct their own research and inquiries regarding interpretation of law.

    We accept no responsibility for any loss or damage incurred as a result of the use of this material in personal transactions that are not part of our official business.


    If you choose to refer to the references in this guide, you will need access to ATOlawExternal Link.


    It should take you approximately four hours to complete this learner guide.


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    An important point or feature.

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    Further information

    Direction to a source of reference (for example, a website or ATOlawExternal Link).

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      Last modified: 22 Nov 2013QC 34181