---
title: "Build a contribution-cap and excess-contribution table from ATO data"
url: "https://ailawframework.com/practice/superannuation/build-a-contribution-cap-and-excess-contribution-table/commonwealth"
type: "task_jurisdiction_version"
site: "AI Law Framework"
id: "A27-T1-R1-CTH"
practice_area: "Superannuation"
tier: "red"
lawyer_review: "required"
jurisdictions: ["CTH"]
last_reviewed: "2026-09-23"
---

# Build a contribution-cap and excess-contribution table from ATO data

> List concessional and non-concessional contributions against current caps, flag excesses and s 291-20 ITAA 1997 carry-forward, and draft an explanatory letter.

Canonical page: https://ailawframework.com/practice/superannuation/build-a-contribution-cap-and-excess-contribution-table/commonwealth  
Last reviewed: 2026-09-23

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Superannuation](https://ailawframework.com/practice/superannuation.md) |
| Human involvement | Red: Lawyer writes; AI may check, clarify or collect data |
| How AI is used | List concessional and non-concessional contributions against current caps, flag excesses and s 291-20 ITAA 1997 carry-forward, and draft an explanatory letter. |
| What the lawyer must review | Check caps on the ATO site: from 1 July 2026 concessional $32,500, non-concessional $130,000 Check the bring-forward limit ($390,000 from 1 July 2026) Confirm TSB from the ATO portal at the right 30 June ($2M NCC cut-off in 2025-26) Check for excess notices Verify every figure |
| Written for | Commonwealth |
| Applies to | [Build a contribution-cap and excess-contribution table](https://ailawframework.com/practice/superannuation/build-a-contribution-cap-and-excess-contribution-table.md) |

## Checking plan

**Source-by-source verification**

Trace relied-on content to independent sources and check for relevant material the output has missed.

- What the AI does: Potential support includes preparing preliminary structure or wording and identifying points for review. Confirm the tool’s capability and permitted scope.
- What the lawyer does: Set the scope, verify the evidence, resolve exceptions and approve the final output for its intended use.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Suggested checking approach based on the task guidance. Complete the assessment for the actual tool, information and jurisdiction.
- Why: The plan reflects the described work and review requirements. Policy colours are not used to determine permission or checking.

## Checks the lawyer makes

1. Trace every relied-on figure to its source, confirm dates and assumptions, and independently recalculate totals or derived amounts.
2. Check the current court or regulator requirements, prescribed form and attachments for the intended document and filing.
3. Confirm that the wording reflects the client’s instructions and contains no unintended admission, concession or commitment. Check the recipient and tone.
4. Confirm that the actual tool, feature and processing terms permit use of this information, including access, retention, training and disclosure conditions.
5. Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
6. Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
7. Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.

## Notes

- Confirm the required checking with the responsible lawyer before work starts. The checking approach does not establish permission to use AI.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*