1 July 2025 to 30 June 2026

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: 1 July 2025 to 30 June 2026.

The number of beneficiaries of a LISTO entitlement with an Adjusted Taxable Income	1,925,524
The number of beneficiaries of a LISTO entitlement with an estimated Adjusted Taxable Income	279,324
The total number of beneficiaries of a LISTO entitlement	2,204,848

 

The amount of LISTO entitlements made with an Adjusted Taxable Income	$555,129,000
The amount of LISTO entitlements made with an estimated Adjusted Taxable Income	$43,693,000
The total amount of LISTO entitlements made	$598,822,000

 

The total amount of LISTO entitlements recovered

$11,711,000

Notes:

This report includes entitlements determined during the 1 July 2025 to 30 June 2026 financial year.

1. A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
2. Each beneficiary is only counted once regardless of the number of entitlements received for the financial year.
3. The total amount recovered includes 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.
4. 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 2022–23 and Earlier	LISTO beneficiaries relating to 2023–24	LISTO beneficiaries relating to 2024–25	LISTO beneficiaries relating to 2025–26	Total LISTO beneficiaries determined in 2025–26
Under $0	16	32	451	0	499
$0 to $999	6,006	341,119	22,349	0	369,474
$1,000 to $1,999	252	2,283	14,030	0	16,565
$2,000 to $2,999	211	2,399	15,915	0	18,525
$3,000 to $3,999	207	2,477	17,575	1	20,260
$4,000 to $4,999	241	2,483	19,350	0	22,074
$5,000 to $5,999	245	2,684	20,965	0	23,894
$6,000 to $6,999	205	2,798	22,554	0	25,557
$7,000 to $7,999	244	2,637	24,103	0	26,984
$8,000 to $8,999	242	2,633	25,643	0	28,518
$9,000 to $9,999	240	2,740	27,592	0	30,572
$10,000 to $10,999	247	2,684	29,642	1	32,574
$11,000 to $11,999	267	2,619	31,110	0	33,996
$12,000 to $12,999	284	2,564	33,053	0	35,901
$13,000 to $13,999	201	2,625	34,704	0	37,530
$14,000 to $14,999	316	2,403	36,754	0	39,473
$15,000 to $15,999	294	2,432	38,467	0	41,193
$16,000 to $16,999	287	2,286	40,624	0	43,197
$17,000 to $17,999	308	2,375	43,285	0	45,968
$18,000 to $18,999	356	2,546	47,295	0	50,197
$19,000 to $19,999	369	2,505	48,146	0	51,020
$20,000 to $20,999	404	2,797	52,368	0	55,569
$21,000 to $21,999	484	3,225	56,384	0	60,093
$22,000 to $22,999	420	2,770	66,150	0	69,340
$23,000 to $23,999	439	2,619	60,588	0	63,646
$24,000 to $24,999	370	2,537	61,291	0	64,198
$25,000 to $25,999	388	2,612	63,010	0	66,010
$26,000 to $26,999	378	2,520	64,276	0	67,174
$27,000 to $27,999	370	2,615	67,145	0	70,130
$28,000 to $28,999	431	2,734	68,405	0	71,570
$29,000 to $29,999	430	2,788	70,822	0	74,040
$30,000 to $30,999	425	2,811	72,621	0	75,857
$31,000 to $31,999	475	2,687	73,116	0	76,278
$32,000 to $32,999	551	2,720	74,168	0	77,439
$33,000 to $33,999	634	2,859	74,692	0	78,185
$34,000 to $34,999	720	2,853	75,240	0	78,813
$35,000 to $35,999	786	3,049	77,245	0	81,080
$36,000 to $37,000	1,134	3,316	77,005	0	81,455
Total	19,877	436,836	1,748,133	2	2,204,848

Notes:

1. 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.