1 July 2018 to 30 June 2019

Report from the Commissioner of Taxation under subsection 54(2) 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 July 2018 to 30 June 2019.

The total number of recipients of government co-contributions entitlements made under section 6 of the Act during the financial year (paragraph 21A(2)(a) of the regulations)	376,398
Recipients in relation to the financial year 2017–18	329,515
Recipients in relation to the financial year 2016–17	29,938
Recipients in relation to the financial year 2015–16 and earlier years	16,945

The total amount of government co-contributions made under section 6 of the Act during the financial year (paragraph 21A(2)(b) of the regulations)	$120,996,000
Entitlements in relation to the financial year 2017–18	$104,332,000
Entitlements in relation to the financial year 2016–17	$9,855,000
Entitlements in relation to the financial year 2015–16 and earlier years	$6,809,000

The total amount of government co-contributions recovered during the financial year as overpaid amounts under section 24 of the Act (paragraph 21A(2)(c) of the regulations)	$1,982,000

The number of beneficiaries of a government co-contribution for the financial year whose total income that was used to determine the amount of their government co-contribution fell within each of the following ranges
(paragraph 54(2)(c) of the Act)
Recipient total income range	2015–16 and earlier	2016–17	2017–18	Total
Under $0	202	499	1,934	2,635
$0 to $999	173	273	1,600	2,046
$1,000 to $1,999	200	272	1,416	1,888
$2,000 to $2,999	195	225	1,596	2,016
$3,000 to $3,999	209	248	1,697	2,154
$4,000 to $4,999	202	256	1,886	2,344
$5,000 to $5,999	200	328	2,231	2,759
$6,000 to $6,999	224	305	2,232	2,761
$7,000 to $7,999	211	289	2,359	2,859
$8,000 to $8,999	225	305	2,501	3.031
$9,000 to $9,999	218	316	2,604	3,138
$10,000 to $10,999	215	355	3,020	3,590
$11,000 to $11,999	242	345	2,983	3,570
$12,000 to $12,999	242	376	3,515	4,133
$13,000 to $13,999	238	357	3,514	4,109
$14,000 to $14,999	274	376	3,766	4,416
$15,000 to $15,999	261	427	4,331	5,019
$16,000 to $16,999	287	453	4,438	5,178
$17,000 to $17,999	277	490	4,907	5,674
$18,000 to $18,999	348	657	5,650	6,655
$19,000 to $19,999	324	589	5,849	6,762
$20,000 to $20,999	458	1,133	8,149	9,740
$21,000 to $21,999	326	627	6,466	7,419
$22,000 to $22,999	331	631	6,379	7,341
$23,000 to $23,999	298	605	6,623	7,526
$24,000 to $24,999	322	604	6,658	7,584
$25,000 to $25,999	326	673	6,756	7,755
$26,000 to $26,999	342	597	7,207	8,146
$27,000 to $27,999	312	608	7,077	7,997
$28,000 to $28,999	327	645	7,297	8,269
$29,000 to $29,999	271	602	7,354	8,227
$30,000 to $30,999	323	696	7,743	8,762
$31,000 to $31,999	312	621	7,738	8,671
$32,000 to $32,999	292	628	7,909	8,829
$33,000 to $33,999	322	634	8,246	9,202
$34,000 to $34,999	338	651	8,125	9,114
$35,000 to $35,999	387	728	8,533	9,648
$36,000 to $36,999	410	764	8,989	10,163
$37,000 to $37,999	397	907	9,736	11,040
$38,000 to $38,999	360	717	9,027	10,104
$39,000 to $39,999	362	721	9,011	10,094
$40,000 to $40,999	386	818	9,663	10,867
$41,000 to $41,999	374	763	9,288	10,425
$42,000 to $42,999	384	739	9,544	10,667
$43,000 to $43,999	380	740	9,342	10,462
$44,000 to $44,999	388	759	9,478	10,625
$45,000 to $45,999	418	785	9,500	10,703
$46,000 to $46,999	401	755	9,128	10,284
$47,000 to $47,999	386	719	9,250	10,355
$48,000 to $48,999	368	693	9,080	10,141
$49,000 to $49,999	317	745	9,248	10,310
$50,000 to $50,999	211	869	9,377	10,457
$51,000 to $51,999	99	20	7,565	7,684
$52,000 to $52,999	138			138
$53,000 to $53,999	106			106
$54,000 to $54,999	115			115
$55,000 to $55,999	120			120
$56,000 to $56,999	123			123
$57,000 to $57,999	119			119
$58,000 to $58,999	101			101
$59,000 to $59,999	92			92
$60,000 to $60,999	73			73
$61,000 to $61,999	63			63
Total	16,945	29,938	329,515	376,398

The number of spouses of a beneficiary of a government co-contribution for the financial year whose taxable income fell within each of the following ranges: (paragraph 54(2)(d) of the Act)
Spouse taxable income range	2015–16 and earlier	2016–17	2017–18	Total
Under $0	103	338	1,753	2,194
$0 to $4,999	284	891	7,810	8,985
$5,000 to $9,999	192	699	5,843	6,734
$10,000 to $14,999	245	765	7,111	8,121
$15,000 to $19,999	312	1,054	8,794	10,160
$20,000 to $24,999	410	1,515	10,861	12,786
$25,000 to $29,999	284	1,080	9,341	10,705
$30,000 to $34,999	286	1,037	9,048	10,371
$35,000 to $39,999	346	1,306	10,156	11,808
$40,000 to $44,999	296	973	9,313	10,582
$45,000 to $49,999	244	799	8,905	9,948
$50,000 to $54,999	230	713	8,582	9,525
$55,000 to $59,999	177	658	8,144	8,979
$60,000 to $64,999	194	599	7,530	8,323
$65,000 to $69,999	176	539	7,008	7,723
$70,000 to $74,999	159	507	6,945	7,611
$75,000 to $79,999	190	561	6,560	7,311
$80,000 to $84,999	143	454	6,361	6,958
$85,000 to $89,999	147	443	6,037	6,627
$90,000 to $94,999	119	426	5,438	5,983
$95,000 to $99,999	101	390	4,915	5,406
$100,000 and above	1,233	4,587	47,156	52,976
Total	5,871	20,334	203,611	229,816

The total number of beneficiaries of government co-contributions for the financial year who the Commissioner was not satisfied had a spouse at the end of the financial year (paragraph 54(2)(e) of the Act)	121,386
Beneficiaries in relation to the financial year 2017–18	103,129
Beneficiaries in relation to the financial year 2016–17	8,059
Beneficiaries in relation to the financial year 2015–16 and earlier years	10,198

The total number of spouses of a beneficiary of a government co-contribution for the financial year whose taxable income was not able to be determined by the Commissioner (paragraph 54(2)(f) of the Act)	25,194
Entitlements in relation to the financial year 2017–18	22,773
Entitlements in relation to the financial year 2016–17	1,545
Entitlements in relation to the financial year 2015–16 and earlier years	876

NOTES:

Where a recipient receives government co-contributions relating to different financial years the recipient is reported once for each financial year.
Where a government co-contribution represents an additional entitlement for a recipient in respect of a financial year, that recipient is not reported again.
Both the total and component amounts of government co-contributions determined and the total amount recovered are rounded up to the next whole $1,000. This rounding can result in the total amount being different to the sum of the components.
The total amount recovered includes amounts repaid to the Commissioner and amounts (new entitlements) offset against unrecovered overpayments (that is, reduced entitlements for a different year). A reduced entitlement, and thus the need to recover amounts, can result from an amendment to an individual’s income tax assessment or a change to the superannuation contributions reported for that individual.
This report includes determinations of entitlements made during the financial year from 1 July 2018 to 30 June 2019 in respect of the last two financial years and the total of the 2015–16 and earlier years. A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
In relation to the number of recipients of a super co-contribution within the prescribed income ranges there are some income ranges with no identified recipients. This is for one of two reasons:
1. The expansion of the co-contribution scheme to the self-employed from 1 July 2007, whereby total income would be reduced by business expenses when determining entitlement.
2. The indexation of the income thresholds, commencing with the 2007 year of entitlement.

Last modified: 06 Oct 2022QC 25777