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Administration of excess contributions

Commissioner's discretion

Section: 17.5

The taxpayer may apply to the Commissioner of Taxation in the approved form for a determination that part or all of the excess contributions (concessional or non-concessional) be disregarded or reallocated to another income year. The application can be made once all of the relevant contributions have been made, and must be made within 60 days of receiving an excess contributions tax assessment. A determination will only be issued where the taxpayer can demonstrate that special circumstances exist (i.e. that it was unjust, unreasonable or inappropriate to impose the liability for excess contributions tax).


The ATO has produced a Practice Statement dealing with the Commissioner's discretion to disregard or reallocate a contribution and including useful examples. See PS LA 2008/1 available at

The ATO provides additional information on its sitemap 'ECT - applying to have your contributions disregarded or reallocated'.

Last modified: Tuesday, May 2, 2017