Low Income Superannuation Tax Offset (LISTO)


LISTO is an Australian Government initiative to help boost the retirement savings of low income earners.

If you're eligible, the Government will refund the tax you paid on your before-tax contributions back into your super, up to a maximum of $500 per year.

Am I eligible?

To be eligible for the LISTO:

  • you must have concessional (before-tax) contributions (including notional taxed contributions to a defined benefit fund) for the financial year of income
  • your adjusted taxable income must not exceed $37,000 for the financial year
  • you must not have held a temporary resident visa during the relevant financial year, and
  • you must satisfy an income test in which 10% or more of your total income is derived from business or employment.

If you’re eligible, the Australian Tax Office (ATO) will assess your entitlement and generally pay the LISTO directly into your super account for you, unless you’ve reached your preservation age and have retired, or you're aged 65 and over—in which case you may be eligible to have the LISTO paid directly to you from the ATO.

To find out more, visit the ATO's website or call us on 1800 331 685.