The AAT has held that there were no special circumstances justifying the disregarding of excess super contributions made by the taxpayer's employer to a superannuation fund in the 2007-08 income year.
A superannuation contribution of $7,215.83 was mailed by the taxpayer's employer on 28 June 2007 (in respect of the quarter ended 30 June 2007) and was recorded as income of the superannuation fund on 5 July 2007. The AAT held that the superannuation contribution was made on 5 July 2007, within the 2007-2008 financial year, and it counts towards the taxpayer’s concessional contribution cap for that year. This resulted in contributions in excess of the taxpayer's concessional contributions cap of $50,000.
In refusing to find special circumstances, the AAT said that the events that occurred "could readily have been foreseen" by the taxpayer, as the employer had until 28 July 2007 to make the superannuation contribution under the Superannuation Guarantee (Administration) Act 1992.
Peaker and FCT  AATA 140 (AAT, Webb M, 6 March 2012).