On 13 October 2025, the Australian Government announced from 1 July 2027 the Low Income Superannuation Tax Offset (LISTO) income threshold will increase from $37,000 to $45,000 to match the top of the second income tax bracket. The maximum payment will also increase to $810 to account for recent increases in the Superannuation Guarantee rate.
This measure is now law.
More information
- Low Income Superannuation Tax Offset (LISTO)External Link
- Reforms to support low-income workers and build a stronger super systemExternal Link
- Low income super tax offset
- Treasury Laws Amendment (Building a Stronger and Fairer Super System) Act 2026External Link
- Superannuation (Building a Stronger and Fairer Super System) Imposition Act 2026External Link