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  • Government super contributions

    In some circumstances, the Government can make additional contributions to your super.

    You don't need to apply for these government super contributions. If you're eligible and your fund has your tax file number (TFN), we will pay it to your fund account automatically.

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    Super co-contributions

    The super co-contribution helps eligible people boost their retirement savings.

    If you are a low or middle-income earner and make personal (after-tax) super contributions to your super fund, the government also makes a contribution (called a co-contribution) up to a maximum amount of $500.

    From the 2017–18 financial year, to be eligible for a co-contribution:

    • you must have a total superannuation balance less than the general transfer balance cap for that year
    • the contribution you made to your super must not exceed your non-concessional contributions cap for that year.

    If you have more than one fund and you want your co-contribution paid to a particular one, you'll need to nominate your preferred fund.

    If you are now retired and no longer have an eligible super account that will accept the co-contribution, you can request a direct payment. Request this using your myGovExternal Link account or by completing an Application for payment of ATO-held superannuation money.

    See also:

    Low-income super tax offset

    Effective 1 July 2017, eligible individuals with an adjusted taxable income up to $37,000 will receive a low-income super tax offset (LISTO) payment to their super fund. The LISTO payment will be equal to 15% of their total concessional (pre-tax) super contributions for an income year, capped at $500.

    The LISTO is calculated on 15% of the concessional (before tax) super contributions you or your employer pays into your super fund. The maximum payment you can receive for a financial year is $500, and the minimum is $10. If you're eligible for less than $10, we will round this up to $10.

    If you do not lodge a tax return, we will work out your eligibility using contributions information provided by your super fund, in addition to other income information we collect.

    If you lodge a tax return, your LISTO will be paid directly to your super fund account when we have processed your income tax return and received information from your super fund about your super contributions.

    As the LISTO is paid directly into your super fund, you just need to make sure your super fund has your TFN. Without your TFN, your super fund cannot accept a LISTO payment.

    If you've reached your ‘preservation age’ and are retired, you can apply to have your LISTO paid directly to you.

    To request a direct payment, you can:

    Low-income super contribution

    For the 2012–13 to 2016–17 financial years, if you earned $37,000 or less a year, you may be eligible to receive a low-income super contribution (LISC) payment directly into your super fund.

    The LISC is 15% of the concessional (before tax) super contributions you or your employer paid into your super fund during the 2012–13 to 2016–17 financial years.

    You can apply to have your LISC paid directly to you if you have reached your ‘preservation age’ and are retired.

    To request a direct payment, you can:

    See also:

    Check your super
    Last modified: 12 Feb 2019QC 23226