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  • myTax 2019 Government super contributions

    This section is about ensuring we correctly calculate your entitlement to Government super contributions.

    On this page:

    Essentials

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    In some circumstances, the Government can make additional contributions to your super. Please read the following to:

    • find out if you are eligible for Government super contributions, and
    • if you are, select the Work it out button to give us the information we need to calculate your entitlement.

    Government super contributions include both super co-contributions and low income super tax offset.

    Super co-contributions

    If you are a low or middle-income earner and make personal (after-tax) super contributions to your super fund, the Government will also make a contribution (called super co-contribution) to your super up to a maximum amount of $500. This helps you boost your retirement savings.

    Eligibility for super co-contributions

    You may be eligible for a super co-contribution if all of the following apply to you:

    • you made an eligible personal super contribution (not including amounts which you are claiming as a deduction and not including an eligible Downsizer contribution) to a complying super fund or retirement savings account
    • you did not exceed your non-concessional contribution cap
    • your total superannuation balance at 30 June 2018 was less than $1,600,000
    • you were under 71 years old on 30 June 2019
    • your total income for 2018–19 was less than $52,697
    • 10% or more of your total income was from employment or business income (including from a partnership) or a combination of both
    • you did not hold a temporary visa at any time during 2018–19 (unless you are a New Zealand citizen or it was a prescribed visa).

    Total income for the purpose of super co-contribution equals:

    • your assessable income, plus
    • your reportable fringe benefits total, plus
    • the total of your reportable employer super contributions (RESC), less
    • any assessable First home super saver released amount, less
    • any allowable business deductions.

    Your total RESC is reduced (but not below zero) by any excess concessional contributions included in your assessable income.

    Assessable income is your income before taking deductions into account.

    Low income super tax offset

    Low income individuals may also be entitled to a low income super tax offset (LISTO) payment of up to $500 to their super fund.

    Eligibility for low income super tax offset

    You may be eligible for a low income super tax offset if all of the following apply to you:

    • your adjusted taxable income (ATI) was less than or equal to $37,000
    • concessional contributions were made to your complying super fund which include  
      • a deduction for personal super
      • contributions by your employer to your super fund, including contributions under a salary sacrifice agreement, or
      • other concessional contributions to your super fund
       
    • your employment and business income (including business income from a partnership) makes up 10% or more of your total income
    • you did not hold a temporary visa at any time during 2018–19 (unless you are a New Zealand citizen or it was a prescribed visa).

    Total income for the purpose of the low income super tax offset equals:

    • your assessable income, plus
    • your reportable fringe benefits total, plus
    • the total of your reportable employer super contributions (RESC), less
    • any assessable First home super saver released amount.

    Your total RESC is reduced (but not below zero) by any excess concessional contributions included in your assessable income.

    Assessable income is your income before taking deductions into account.

    Completing this section

    Before completing this section, you should include all your income and deductions in your return.

    1. If you are eligible for these contributions, you must use the Work it out button to calculate the amounts to be included in your tax return. These amounts are used to ensure you receive the correct amount of Government super contributions.

      If you are not sure whether you are eligible, you should use the Work it out button.
    2. Select Save and continue when you have completed the Adjustments section.

    Note: If you change any income or deductions in your return, select the Work it out button again to update these amounts.

      Last modified: 26 Jun 2019QC 59085