Anyone know where does it says that the trustee cannot refund...

Anyone know where does it says that the trustee cannot refund excess contributions from a member?. The SisRegs just say the trustee "..does not have to refund excess payments.." The ATO seem to have interpreted that as " the trustee MUST NOT refund excess payments..."

The fact that the ATO are preventing refunds from mistakes seems vey unjust and illogical, especially if you make an excess payment in ONE lump, then Sis says the trustee MUST refund the excess.

Every other country just says "take it out if you dont want to pay the excess tax.." thats the obvious solution to ECT