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Low income super tax offset


You may be eligible for a refund of up to $500 in tax on concessional contributions.

How does it work?

The Low Income Super Tax Offset (LISTO) offsets tax payable on concessional contributions (CCs), which include:

The offset is 15% of all CCs made to the fund in a financial year, subject to a maximum of $500 and minimum of $10.

LISTO is calculated after you lodge your tax return and is paid to your super fund. If you don’t lodge a tax return, the ATO will work out your entitlement based on information it receives from your fund and other sources. If you have reached your preservation age and retired you can apply via to have the amount paid directly to you.

May be available if…

  • You make or receive CCs.
  • You earn up to $37,000 p.a. and 10% of your income comes from business or employment.
  • You meet other eligibility criteria – see the Australian Taxation Office (ATO) for more information.

Case study

Regina works part-time in 2023/24 and earns a salary of $32,000. She receives superannuation guarantee (SG) contributions of $3,520.

As Regina meets all the eligibility criteria a LISTO of $500 (as 15% of $3,360 is greater than $500) reduces the 15% contributions tax deducted by her fund from the SG contributions.


What next?

Find out more about Super and retirement rules.



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General advice and information only

Any advice and information on this website is general only, and has been prepared without taking into account your particular circumstances and needs. Before acting on any advice on this website you should assess or seek advice on whether it is appropriate for your needs, financial situation and investment objectives.

Tax disclaimer

Any general tax information on this website is intended as a guide only and is based on our general understanding of taxation laws. It is not intended to be a substitute for specialised taxation advice or an assessment of your liabilities, obligations or claim entitlements that arise, or could arise, under taxation law, and we recommend you consult with a registered tax agent.