Australia low income super tax offset (LISTO)
This explanation covers the low income super tax offset in Australia, using the published government rules and their stated scope.
On this page
- Payment and contributions
- The low income super tax offset (LISTO) is 15% of concessional, before-tax super contributions paid by the individual or employer, up to a maximum of A$500.ATO Low income super tax offset
- The income test
- Eligibility requires adjusted taxable income of A$37,000 or less for the year. The ATO uses actual or estimated adjusted taxable income.ATO Low income super tax offset
Payment and contributions
The low income super tax offset (LISTO) is 15% of concessional, before-tax super contributions paid by the individual or employer, up to a maximum of A$500. ATO Low income super tax offset (opens in a new tab).
The minimum payment is A$10. If an eligible amount is less than A$10, the ATO rounds it up to A$10. ATO Low income super tax offset (opens in a new tab).
The income test
Eligibility requires adjusted taxable income of A$37,000 or less for the year. The ATO uses actual or estimated adjusted taxable income. ATO Low income super tax offset (opens in a new tab).
If a tax return is lodged, at least 10% of total income must come from business or employment. If no return is lodged, at least 10% must come from employment. ATO Low income super tax offset (opens in a new tab).
Other eligibility conditions
Concessional contributions, including super guarantee amounts, must have been paid to a complying super fund for the year. ATO Low income super tax offset (opens in a new tab).
The temporary-resident visa condition excludes people who held such a visa at any time during the income year. The ATO states an exception for New Zealand citizens in Australia. ATO Low income super tax offset (opens in a new tab).
Payment to the fund
The super fund must have the member’s tax file number to accept a LISTO payment. ATO Low income super tax offset (opens in a new tab).
For a person lodging a return, the ATO pays directly to the super fund account using the return and fund information. Without a return, it uses fund information and other sources to assess eligibility. ATO Low income super tax offset (opens in a new tab).
Direct payment and other support
A person who has reached preservation age and retired can apply to have LISTO paid directly to them. ATO Low income super tax offset (opens in a new tab).
Low-income earners can also receive super co-contributions when they make personal after-tax super payments. ATO Low income super tax offset (opens in a new tab).
This general explanation provides no personal eligibility decision, tax calculation or recommendation.