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DFK Gray Perry

1st Floor
89-92 South Terrace
Adelaide SA 5000
Ph: + 61 (8) 8212 2366
Fx: +  61 (8) 8231 5035
E-mail:   dfkgrayperry@dfkadel.com
Website: www.dfkadel.com


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Excess Contributions Tax: Commissioner’s Discretion


The Tax Office has provided guidance on whether or not the Commissioner will exercise his discretion to disregard excess non-concessional contributions where:
  • the contributions were initially made as concessional contributions but due to unforeseen inability to claim a tax deduction were treated as non-concessional contributions; or
  • the excess contributions arose due to a banking error made by a party other than the trustee of a superannuation fund.
The Tax Office reiterates that the Commissioner will only exercise his discretion if there is:
  • the existence of ‘special circumstances’; and
  • the object of the tax laws governing superannuation contributions are met. read more...
 
 
     
 

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DFK Gray Perry, Chartered Accountants, Accounting, Adelaide, Australia