In a new Taxation Determination (TD 2013/22) the Commissioner gives a green light to reserving strategies to avoid excess contributions. He states that if a fund receives contributions in year 1 but allocates it to a member in year 2, it is a concessional contribution in year 2.
So hopefully the funds deed allows for suspense accounts or unallocated contribution accounts as if it does not this is of no help.
However, given that there is no such thing as excess contribution tax from 1 july 2013 (now the excess is refunded to the taxpayer after being taxed at marginal rates) this appear to be pretty useless.
The only thought I have is if you have income to claim super deductions in year one but will not in year two you could put $50k away in year one, allocate $25k in year one (the other $25k in a suspense account) and then allocate the suspense account amount in year two. This way you get the deduction in year one for the $50k… Although the determination says nothing about deductions – this is just Ken’s Ramblings…