Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If you make an application in accordance with subsection (2), the Commissioner may make a written determination that, for the purposes of this Division and Subdivision 97 - B in Schedule 1 to the Taxation Administration Act 1953 , all or part of your * non - concessional contributions for a * financial year is to be:
(a) disregarded; or
(b) allocated instead for the purposes of another financial year specified in the determination.
(2) You may apply to the Commissioner in the * approved form for a determination under subsection (1). The application can only be made:
(a) after all of the contributions sought to be disregarded or reallocated have been made; and
(b) if you receive one or more * excess non - concessional contributions determinations for the * financial year--before the end of:
(i) the period of 60 days starting on the day you receive the most recent of those determinations; or
(ii) a longer period allowed by the Commissioner.
(3) The Commissioner may make a determination under subsection (1) only if he or she considers that:
(a) there are special circumstances; and
(b) making the determination is consistent with the object of this Division.
(4) In making a determination under subsection (1) the Commissioner may have regard to the matters in subsections (5) and (6) and any other relevant matters.
(5) The Commissioner may have regard to whether a contribution made in the relevant * financial year would more appropriately be allocated towards another financial year instead.
(6) The Commissioner may have regard to whether it was reasonably foreseeable, when a relevant contribution was made, that you would have * excess concessional contributions or * excess non - concessional contributions for the relevant * financial year, and in particular:
(a) if the relevant contribution is made in respect of you by another person--the terms of any agreement or arrangement between you and that person as to the amount and timing of the contribution; and
(b) the extent to which you had control over the making of the contribution.
(7) The Commissioner must give you a copy of a determination made under subsection (1).
Review
(9) If you are dissatisfied with:
(a) a determination made under this section in relation to you; or
(b) a decision the Commissioner makes not to make such a determination;
you may object against the determination, or the decision, as the case requires, in the manner set out in Part IVC of the Taxation Administration Act 1953 .
(10) To avoid doubt:
(a) subject to subsection 14ZVC(3) of the Taxation Administration Act 1953 , you may also object, on the ground that you are dissatisfied with such a determination or decision, relating to all or part of your * non - concessional contributions for a * financial year:
(i) under section 175A of the Income Tax Assessment Act 1936 against an assessment made in relation to you for the corresponding income year; or
(ii) under section 97 - 35 in Schedule 1 to the Taxation Administration Act 1953 against an * excess non - concessional contributions determination made in relation to you for the financial year; and
(b) for the purposes of paragraph (e) of Schedule 1 to the Administrative Decisions (Judicial Review) Act 1977 , the making of a determination under this section is a decision forming part of the process of making an assessment of tax, and making a calculation of charge, under this Act.