17 Jul 099 On excess contributions tax assessmentsMEMBER 3 writes:
"The ATO is now sending out assessments for excess contributions tax. So far we have received two such assessments. Both are caused by contributions made in one financial year being incorrectly recorded by the superannuation fund in the following year. The contributions have been correctly claimed as deductions in the first year. Another administration problem for us tax agents to solve for our clients."