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  • Eligibility for the LISTO

    You are eligible for the LISTO if you satisfy all of the following requirements:

    • you or your employer pay concessional (before tax) contributions for the year to a complying super fund – this includes super guarantee amounts
    • you earn $37,000 or less a year – to work out your eligibility, we use your actual or estimated 'adjusted taxable income' (see Income tests)
    • you have not held a temporary resident visa at any time during the income year (note that New Zealand citizens in Australia are eligible for the payment)
    • you lodge a tax return and 10% or more of your total income comes from business and/or employment, or you don't lodge a tax return and 10% or more of your total income comes from your employment.

    If you are a low-income earner, you can also receive super co-contributions when you make personal (after tax) super payments.

    Example: Working out LISTO eligibility

    Julie earns $32,000 a year as a childcare assistant. In the 2018-19 financial year, Julie’s employer makes a super guarantee contribution of $3,040 into her super fund. Julie lodges an income tax return which includes tax deductions of $1,000, resulting in an adjusted taxable income of $31,000 ($32,000−$1,000).

    The table below shows how Julie worked out whether she was eligible for a LISTO:

    Table: How Julie worked out if she was eligible for a LISTO

     Julie's considerations

    Criteria met?

    Amount

    Super fund has my TFN?

    Yes

     -

    Made concessional super contributions?

    Yes

    $3,040

    Had an adjusted taxable income of $37,000 or less?

    Yes

    $31,000

    Received at least 10% of income from employment, business or a combination of both?

    Yes

     -

    Had not held a temporary resident visa during the year?

    Yes

     -

    Julie will receive a low income super tax offset of $456 (15% of $3,040) paid into her super fund.

    End of example

    Find out about:

    LISTO and deceased estates

    If a person dies, their estate may be entitled to the LISTO.

    Eligibility for the LISTO is worked out using the eligibility criteria described above, but the income tests are applied as if the person had continued to earn income at the same rate for the entire year.

    You can apply to have the payment made directly to the estate.

    Next step:

      Last modified: 01 Jul 2019QC 26138