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Australia Low Income Super Tax Offset Guide

Australian low-income superannuation tax offsets. The guide covers: the Low Income Super Tax Offset (the 'LISTO') — the 'LISTO' is the 'government payment' to the 'super fund' for the 'low-income earners' — the 'LISTO' 'refunds the contributions tax on the concessional contributions' for the 'eligible individuals'; the 'LISTO' is the 'offset' of up to $500 per year — the 'offset is equal to the 15% contributions tax on the concessional contributions up to $500' (the 'LISTO is the 'lower of $500 and the 15% of the concessional contributions'); the 'LISTO' is available to the 'individuals with the 'adjusted taxable income' below $37,000 (the 'LISTO income threshold for the 2025-26 year'); the 'LISTO' is 'paid directly to the super fund' by the 'ATO' — the 'individual does NOT need to 'claim the LISTO' in the 'tax return'; the 'LISTO' is 'NOT the taxable income' for the 'individual' and is 'retained in the super fund'; the super co-contribution — the 'super co-contribution' is the 'government contribution' to the 'super fund' for the 'low-income and the middle-income earners' who 'make the personal after-tax contributions' (the 'non-concessional contributions'); the 'super co-contribution' is calculated as 50% of the personal after-tax contributions (the 'government matches 50 cents for each dollar of the after-tax contributions up to the maximum'); the 'maximum co-contribution' is $500 (for the '2025-26 year' — the 'maximum co-contribution for the income below $43,445'); the 'co-contribution phases out' at the 'income of $58,445' (the 'maximum income for the co-contribution'); the 'co-contribution' is 'paid directly to the super fund' by the 'ATO' — the 'individual must 'lodge the tax return' and 'meet the conditions'; the government super contributions for the low-income earners — the 'government super contributions' include: (i) the 'LISTO' (up to $500 per year), (ii) the 'super co-contribution' (up to $500 per year), (iii) the 'spouse super contributions tax offset' (up to $540 per year for the contributing spouse); the 'low-income earners can 'receive up to $1,000 per year in the government super contributions' (the 'LISTO of $500 + the co-contribution of $500'); the eligibility for the LISTO and the co-contribution — the 'eligibility conditions': (i) the 'adjusted taxable income below $37,000 for the LISTO' and the '$58,445 for the co-contribution', (ii) the 'individual must be the 'Australian resident', (iii) the 'individual must be 'under 71 years of age', (iv) the 'individual must 'lodge the tax return', (v) the 'individual must NOT be the 'holder of the temporary resident visa''.

LISTO (Low Income Super Tax Offset)

  • Up to $500 per year: The 'LISTO refunds the 15% contributions tax on the concessional contributions'.
  • Income below $37,000: The 'LISTO is available for the 'adjusted taxable income below $37,000'.
  • Paid directly to the super fund: The 'ATO pays the LISTO to the super fund automatically'.

For the superannuation contributions and the tax on the contributions, see our Superannuation Guide →.

Super Co-Contribution

  • 50% match: The 'government matches 50 cents for each dollar of the after-tax contributions'.
  • Maximum $500: The 'maximum co-contribution is $500' for the 'income below $43,445'.
  • Phase-out at $58,445: The 'co-contribution reduces to zero' at the 'income of $58,445'.

For the spouse super contributions and the tax offset, see our Spouse Super Contributions Guide →.

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