Show download pdf controls
  • Quarterly reports – Low Income Superannuation Tax Offset (LISTO)

    1 October 2020 to 31 December 2020

    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 October 2020 to 31 December 2020.

    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: 18 Mar 2021QC 58495