Get a little help for your future savings with the low income super tax offset (LISTO). If you’re earning $37,000 a year or less and meet the rules, you could get up to $500 back into your super.

Benefits of LISTO

Get tax back

The LISTO refunds the tax paid on your before-tax super contributions - up to $500.

Extra in your super

The payment helps you save for retirement if you're a low-income earner.

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You don't need to apply for the refund - just make sure we have your tax file number (TFN).

What is the low income superannuation tax offset (LISTO)?

The LISTO is a payment the Australian Government makes to your super to help those who earn $37,000 or less a year. It's designed to make sure you pay less tax on your super contributions than on your take-home pay, so you have more for retirement.

The LISTO replaced the low income super contribution (LISC) in 2017.

How the low income super tax offset works

Before-tax payments made to your super account – including salary sacrificing and employer contributions – are taxed at 15%. The LISTO refunds up to $500 of that tax back into your account each year if you're eligible.

You can work out how much you might get back using the Australian Taxation Office's (ATO) online calculator.

Try the ATO's LISTO calculator

Here's how LISTO works if you're earning $37,000 a year or less:

Before-tax contributions Tax paid LISTO refund
$6,000 $900 $500
$5,000 $750 $500
$4,000 $600 $500
$3,000 $450 $450
$2,000 $300 $300
$1,000 $150 $150
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Add your TFN

Have you given us your TFN? It's easy to check or add your TFN to your super account through Member Online.

Check if you're eligible for LISTO

You must meet all the rules below to get the low income super tax offset:

  • Your super fund has your TFN
  • You earn $37,000 year or less (after adjustments1)
  • You or your employer make before-tax contributions to your super during the year
  • At least 10% of your income is from business, employment, or both
  • You didn't have a temporary resident visa during the year (New Zealand citizens in Australia are eligible for the payment).

How to claim the low income tax offset

To get the tax offset on your super contributions, you need to make sure we have your tax file number. We can't accept the LISTO payment without it. Here's how to check or add your TFN:

You don't need to worry about applying for the LISTO. If you're eligible and we have your TFN, you'll get a refund paid directly into your account.

More ways to grow your super

Other options for low-income earners may include making after-tax contributions to claim the government's super co‑contribution, or using spouse contributions to boost your savings.

Find out more

FAQs about the low income super tax offset

The low income super tax offset replaced the LISC and has the same features, giving support to low-income earners and making sure they are taxed fairly. The last year contributions were eligible for the LISC was 2016-17.

If you've reached the age you can access your super and are retired, you can apply to have your LISTO paid directly to you. Find out more on the ATO website.

Making extra contributions to your super is a great way to grow your retirement savings, but there are limits to how much you can add. Too much can mean extra tax, so it pays to understand the super contribution caps.

If you're a low-income earner, you may not get any tax benefits from salary sacrificing, so it's worth exploring your options.

Download our Personal Contributions Guide (pdf) for more details. 

To really make the most of your super, our members can get personal financial advice over the phone. Or check out some other options, like:

Next steps

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Check your account

Log on to Member Online to make sure we have your TFN, and to check if you've received a LISTO payment.

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Earn an extra super bonus

See if you can get even more back from the government with the co-contribution on personal super contributions.

Find out more

1. Your adjusted taxable income is the income you get taxed on (not including any First Home Super Saver released amount) plus any adjusted fringe benefits, target foreign income, total net investment loss, any tax-free pension or benefit that you get from the government, plus any reportable superannuation contributions that have had a child support amount deducted.