What is the low-income super tax offset (LISTO)?

The LISTO is a government payment of up to $500 to help boost the super savings of low-income earners.

If you’re eligible for a low-income super tax offset, the government will automatically refund the tax you paid on any before-tax contributions (like salary sacrifice and employer contributions).

The ATO will pay your refund into your superannuation account after you lodge your tax return. If you’ve reached your preservation age and retired, you may be eligible to have the LISTO paid directly to you rather than into your super account.

Make sure we have your Tax File Number—we can’t accept the low-income super tax offset payment without it.


To be eligible for the LISTO you must:

  • have received before-tax contributions in your super account for the financial year. This includes any payments from your employer.
  • have earned $37,000 or less (after adjustments) in the same financial year (with at least 10% of this from business or employment).
  • be a permanent Australian or New Zealand resident.
  • not have held a temporary resident visa during the financial year.

For more information on how the ATO calculates and pays the LISTO, visit the ATO website.

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If you have any questions on LISTO, please call us on 1800 331 685 or contact us.
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