Low income super tax offset 

The government will refund any contributions tax you’ve paid in a financial year up to $500 into your super 

Low income super tax offset (LISTO)

If you earn less than $37,000 per year you may be eligible for a LISTO payment 

What is it?

The low income super tax offset (LISTO) is a government payment of up to $500 to help low-income earners save for retirement.

How does it work?

You get 15% of any before-tax contributions paid into your super during the financial year, up to a maximum of $500 each financial year.

Eligible contributions include:

  • super contributions paid by your employer
  • salary sacrifice contributions paid by your employer
  • contributions you've claimed a tax deduction for.

Are you eligible?

To be eligible for the LISTO payment:

  • you or your employer must pay before-tax contributions to a complying super fund (like Spirit Super)
  • your actual or estimated annual taxable income must be $37,000 or less
  • you can't have held a temporary resident visa at any time during the relevant financial year and
  • 10% or more of your total income must come from business and/or employment.

How do you get the LISTO payment?

You don't need to do anything. The ATO will determine if you're eligible and will pay any LISTO amount straight into your super account.

Want to know more?

Read the Boosting your super with government help fact sheet.

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