Where are you at with your super?

Low income super tax offset (LISTO)

The Low Income Super Tax Offset (LISTO) is a Government super payment of up to $500 per financial year to help low income earners save for their retirement.

If you’re eligible, the Government will refund the 15% contribution tax deducted from your employer’s Superannuation Guarantee contributions, or deducted from concessional contributions made by you (i.e. salary sacrifice contributions or personal contributions you claim a tax deduction for) back into your super account, up to a maximum of $500 per year.

Am I eligible?

You may be eligible for the LISTO if:

  • you or your employer made concessional (before-tax) contributions to your super fund;
  • your adjusted taxable income1 was less than $37,000 for the year;
  • you did not hold a temporary resident visa during the financial year; and
  • 10% or more of your total income comes from business or employment.

The ATO will assess your entitlement and generally will pay the LISTO directly into your super account. If you’ve reached your preservation age (the age you can access your super) and have permanently retired, you can apply to have your LISTO paid directly to you.

More information

  • Additional Information – How super works 292.07 KB PDF


1 Your adjusted taxable income (ATI) is your taxable income plus certain other income and losses declared by you.