Just guessing here, but did the accountant use $25,000 each as a taxable contribution? This would equate to a tax bill of $7,500 on this contribution. If so he cannot use any more as this was the concessional contribution limit for 2012/2013. Add on your SMSF levy and any interest earned on funds in accumulation phase (even if for a short time) and your bill would be approx $8,000.
