Grow your super

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Low income super tax offset

If you earn $37,000 or less a year, you may be eligible to receive a low income super tax offset (LISTO) payment from the Government.

The LISTO is designed to ensure low-income earners generally don't pay more tax on their super contributions than on their take-home pay.

Am I eligible?

You're eligible for the LISTO if all of the following apply to you:

  • you or your employer pay before tax (‘concessional’) contributions (including super guarantee amounts) to your super account during the financial year
  • you earn $37,000 or less a year (to work out your eligibility, the Australian Tax Office uses your actual or estimated ‘adjusted taxable income’, which includes the income you pay tax on plus a few extra additions)
  • you have not held a temporary resident visa at any time during the financial year (New Zealand citizens in Australia are eligible for the payment)
  • either you lodge a tax return and 10% or more of your total income comes from business and/or employment, or you don't lodge a tax return and 10% or more of your total income comes from your employment.

How much will I receive from the government?

The LISTO is 15% of the before tax (‘concessional’) super contributions you or your employer pays into your super fund. The maximum LISTO payment you can receive is $500 each financial year.

What do I need to do?

You don’t need to apply for the LISTO. The Australian Tax Office will work out if you are eligible and pay any LISTO amount to your super fund automatically.

If you have reached your ‘preservation age’ to access your super and you are retired, you can apply to the ATO to have your LISTO paid directly to you – see information on the ATO website.