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  • Guidance for incorrect ENCC determinations

    An incorrect excess non-concessional contribution (ENCC) determination may issue due to a known system issue with the calculation of some self-managed super fund (SMSF) member’s total super balance (TSB). This is due to incorrectly 'double counted' an individual’s pension in the calculation of their TSB. This may occur where the SMSF has lodged transfer balance account reports (TBARs) with us reporting pensions with an effective date of 30 June 2017 and 1 July 2017.

    We have fixes and processes in place to prevent an incorrect ENCC determination issuing in these circumstances. If an incorrect ENCC determination does issue, there is no need for the SMSF to amend its reporting – an amended determination should issue within 4 weeks. If an amended ENCC determination does not issue within 4 weeks you should contact us by emailing SuperAdvice@ato.gov.au.

    An incorrect determination is more likely to issue where an SMSF is reporting late or amending its TBAR reporting as this will trigger our calculation of the individual’s total super balance and override any fixes already in place.

    TBAR reporting errors

    The fixes and processes we have in place will not apply in instances where the SMSF made an error in its original TBAR.

    In these instances, the SMSF will need to:

    • lodge a TBAR cancelling the original incorrect reporting
    • lodge a new TBAR reporting the income stream with the correct reported effective date.

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      Last modified: 16 Aug 2019QC 59917