1 July 2021 to 30 June 2022

Report from the Commissioner of Taxation under subsection 12(G)(2) of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and related regulations on the working of the Act during the period:

The number of beneficiaries of a LISTO entitlement with an adjusted taxable income	2,218,479
The number of beneficiaries of a LISTO entitlement with an estimated adjusted taxable income	246,267
The total number of beneficiaries of a LISTO entitlement	2,464,746

The amount of LISTO entitlements made with an adjusted taxable income	$553,978,000
The amount of LISTO entitlements made with an estimated adjusted taxable income	$35,072,000
The total amount of LISTO entitlements made	$589,050,000

The total amount of LISTO entitlements recovered

$11,082,000

Notes:

This report includes entitlements determined during the 1 July 2021 to 30 June 2022 financial year.

A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
Each beneficiary is only counted once regardless of the number of entitlements received for the financial year.
The total amount recovered includes all amounts overpaid as a result of a subsequent amendment to an individual’s income tax assessment or a change to the superannuation contributions reported for that individual.
Both the total amount of low income superannuation tax offset entitlements determined and the total amount recovered are rounded up to the next whole $1,000.

The number of beneficiaries with an adjusted taxable income, or estimated adjusted taxable Income, in each of the following ranges:
Adjusted taxable income range	LISTO beneficiaries relating to 2017–18	LISTO beneficiaries relating to 2018–19	LISTO beneficiaries relating to 2019–20	LISTO beneficiaries relating to 2020–21	LISTO beneficiaries relating to 2021–22	Total LISTO beneficiaries determined in 2020–21
Under $0	2	15	38	418	0	473
$0 to $999	512	1,956	306,498	18,237	0	327203
$1,000 to $1,999	56	164	2,308	10,183	0	12711
$2,000 to $2,999	46	151	2,605	12,910	0	15712
$3,000 to $3,999	54	137	2,553	14,825	1	17570
$4,000 to $4,999	63	148	2,639	16,436	0	19286
$5,000 to $5,999	56	166	2,856	18,020	1	21099
$6,000 to $6,999	52	172	2,989	19,725	0	22938
$7,000 to $7,999	78	165	3,203	20,949	0	24395
$8,000 to $8,999	85	159	3,130	22,927	0	26301
$9,000 to $9,999	78	207	3,141	24,620	0	28046
$10,000 to $10,999	71	198	3,252	26,691	0	30212
$11,000 to $11,999	84	203	3,208	28,270	0	31765
$12,000 to $12,999	79	240	3,364	29,560	0	33243
$13,000 to $13,999	94	259	3,232	31,451	0	35036
$14,000 to $14,999	100	286	3,174	33,873	0	37433
$15,000 to $15,999	103	294	3,223	35,752	0	39372
$16,000 to $16,999	101	336	3,185	38,195	0	41817
$17,000 to $17,999	124	370	3,286	41,811	1	45592
$18,000 to $18,999	167	454	3,637	45,430	0	49688
$19,000 to $19,999	177	471	3,820	48,633	0	53101
$20,000 to $20,999	222	602	4,197	53,413	0	58434
$21,000 to $21,999	167	649	4,536	58,466	0	63818
$22,000 to $22,999	174	674	4,111	66,476	0	71435
$23,000 to $23,999	180	771	3,799	77,158	0	81908
$24,000 to $24,999	175	794	3,996	75,664	0	80629
$25,000 to $25,999	196	943	4,192	79,068	0	84399
$26,000 to $26,999	172	941	4,029	82,348	0	87490
$27,000 to $27,999	165	893	4,135	84,711	0	89904
$28,000 to $28,999	171	933	4,055	87,677	0	92836
$29,000 to $29,999	148	935	4,140	91,649	1	96873
$30,000 to $30,999	155	934	4,107	94,747	0	99943
$31,000 to $31,999	166	927	4,167	96,804	0	102064
$32,000 to $32,999	161	1,012	4,205	99,723	0	105101
$33,000 to $33,999	159	1,033	4,277	101,647	0	107116
$34,000 to $34,999	203	1,115	4,460	102,564	0	108342
$35,000 to $35,999	194	1,199	4,724	103,797	0	109914
$36,000 to $37,000	333	1,324	5,671	104,219	0	111547
Total	5,323	22,230	438,142	1,999,047	4	2,464,746

Notes:

The high volume of beneficiaries with an adjusted taxable income of between $0-$999 relates to the ATO's processing of non-lodger low income superannuation tax offset entitlements for prior years.