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  • Calculating your LISTO

    Before calculating your LISTO, read about the income tests and how they affect you.

    You can then work out your LISTO using our online calculator or calculate your LISTO manually.

    Manually calculating your LISTO

    To manually calculate your LISTO, work out your concessional super contributions for a financial year and multiply by 0.15, rounding to the nearest cent.

    The maximum payment you can receive for a financial year is $500 and the minimum is $10 – but if you're eligible for less than $10, we will round this up to $10.

    Example: Manually calculating a LISTO

    Simon earns $36,000 in the 2018–19 financial year and meets all other LISTO eligibility criteria. Simon's employer makes a super guarantee contribution of $3,420 into his super fund. Simon also salary sacrifices $300 to super.

    His total concessional contributions for 2018–19 are $3,720 ($3,420 + $300).

    Simon will receive the LISTO maximum of $500 as his calculation works out to be $558 ($3,720 × 0.15). This will be paid into his super fund.

    End of example
      Last modified: 01 Jul 2019QC 26138