Howley explained that the legislation for NOIs was often misunderstood, while on other occasions, clear information is lacking.

“Often what we see is that somebody does raise a question [about NOIs] and the response they receive is not accurate or it’s ambiguous, and then they take an action in filling out a form that leads to an invalid NOI and then they seek redress,” she said.

“We're also seeing, however, that sometimes there are communication failures when people send back a form stating it is an invalid NOI.”

With AFCA expecting a continuous stream of NOI-type complaints, Howley noted that it might be appropriate for trustees to consider whether or not their communication meets expectations.

Heather Gray, lead ombudsman, superannuation, added that NOIs can be quite complicated for those unfamiliar with them.

“Some trustees I know have got business rules around it and what they may do if they receive an NOI. An example would be somebody's trying to do the bring-forward with a non-concessional contribution, but they fill out the form and they tick ‘yes, I want to claim a tax deduction’,” she said.

“That's almost certainly a mistake. I know some trustees, based on what we've seen, have got business rules that say if you see something like that, you need to ring that person and clarify. Sometimes the trustee has got those rules, but hasn't followed them, and as a result, somebody's ended up in the position where tax has been deducted from what they only ever intended to be a non-concessional contribution.”