The AAT has held in two cases that there were no special circumstances that justified the Commissioner in disregarding excess super contributions made by the taxpayers' employers to their respective superannuation funds in the relevant income years.
Contributions were made by the taxpayers' employers in July in respect of wages that accrued in the preceding month of June. This resulted in contributions being made in excess of the taxpayers' concessional contributions cap for the relevant years.
The taxpayers requested the AAT to make determinations, pursuant to s 292-465(1) ITAA 1997 that the contributions be reallocated to the preceding income years. The AAT declined to do so, finding that the taxpayers had failed to discharge the onus of proof that special circumstances (as required by the section) existed to justify such action. In particular, the AAT said that the taxpayers' "circumstances are not unusual, exceptional or uncommon".