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  • Quarterly reports – Low Income Superannuation Tax Offset (LISTO)

    1 January 2021 to 31 March 2021

    Report from the Commissioner of Taxation under subsection 12G(1) of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and related regulations on the working of the Act during the period 1 January 2021 to 31 March 2021.

    The number of beneficiaries of a LISTO entitlement



    The amount of LISTO entitlements made



    The total amount of LISTO entitlements recovered



    1. A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
    2. Each beneficiary is only counted once regardless of the number of entitlements received for the quarter.
    3. The total amount recovered includes all amounts overpaid as a result of a subsequent amendment to an individual’s income tax assessment or a change to the superannuation contributions reported for that individual.
    4. The total amounts of LISTO entitlements made and recovered are rounded up to the nearest $1,000.
      Last modified: 17 Jun 2021QC 58495