1 July 2024 to 30 June 2025

2024–25 Superannuation co-contribution report.

Published 5 September 2025

Report from the Commissioner of Taxation under subsection 54(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 2024 to 30 June 2025.

Entitlements of government co-contributions
The total amount of government co-contributions made	$105,196,000
The total amount of government co-contributions recovered	$1,143,000
Total number of beneficiaries of government co-contributions	330,324

Notes:

This report includes entitlements determined during the 1 July 2024 to 30 June 2025 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 government co-contributions determined and the total amount recovered are rounded up to the next whole $1,000.

The number of beneficiaries with total income for government co-contribution purposes in each of the following total income ranges
Total Income Range	Beneficiaries relating to 2021–22 and earlier	Beneficiaries relating to 2022–23	Beneficiaries relating to 2023–24	Beneficiaries determined in 2024–25
Under $0	167	400	1,901	2,468
$0 to $999	282	338	2,256	2,876
$1,000 to $1,999	220	226	1,700	2,146
$2,000 to $2,999	180	228	1,750	2,158
$3,000 to $3,999	180	228	1,810	2,218
$4,000 to $4,999	201	206	2,046	2,453
$5,000 to $5,999	185	227	2,182	2,594
$6,000 to $6,999	214	203	2,095	2,512
$7,000 to $7,999	180	205	2,329	2,714
$8,000 to $8,999	151	210	2,331	2,692
$9,000 to $9,999	145	227	2,422	2,794
$10,000 to $10,999	184	253	2,777	3,214
$11,000 to $11,999	163	232	2,748	3,143
$12,000 to $12,999	173	236	2,990	3,399
$13,000 to $13,999	166	244	3,084	3,494
$14,000 to $14,999	179	233	3,169	3,581
$15,000 to $15,999	167	250	3,596	4,013
$16,000 to $16,999	172	246	3,527	3,945
$17,000 to $17,999	165	287	3,898	4,350
$18,000 to $18,999	246	346	4,321	4,913
$19,000 to $19,999	194	296	4,278	4,768
$20,000 to $20,999	280	397	5,063	5,740
$21,000 to $21,999	214	456	5,350	6,020
$22,000 to $22,999	242	388	5,578	6,208
$23,000 to $23,999	225	335	5,271	5,831
$24,000 to $24,999	197	362	5,388	5,947
$25,000 to $25,999	224	364	5,366	5,954
$26,000 to $26,999	240	358	5,390	5,988
$27,000 to $27,999	231	359	5,354	5,944
$28,000 to $28,999	206	359	5,488	6,053
$29,000 to $29,999	229	366	5,643	6,238
$30,000 to $30,999	216	376	6,030	6,622
$31,000 to $31,999	230	363	5,873	6,466
$32,000 to $32,999	247	338	6,001	6,586
$33,000 to $33,999	207	351	5,944	6,502
$34,000 to $34,999	223	358	6,040	6,621
$35,000 to $35,999	229	359	6,313	6,901
$36,000 to $36,999	240	384	6,327	6,951
$37,000 to $37,999	195	381	6,176	6,752
$38,000 to $38,999	246	351	6,337	6,934
$39,000 to $39,999	209	391	6,418	7,018
$40,000 to $40,999	248	408	6,542	7,198
$41,000 to $41,999	219	393	6,665	7,277
$42,000 to $42,999	239	372	6,553	7,164
$43,000 to $43,999	224	352	6,768	7,344
$44,000 to $44,999	257	427	6,941	7,625
$45,000 to $45,999	267	520	7,581	8,368
$46,000 to $46,999	224	436	6,879	7,539
$47,000 to $47,999	245	425	6,823	7,493
$48,000 to $48,999	208	434	6,778	7,420
$49,000 to $49,999	257	414	7,006	7,677
$50,000 to $50,999	221	461	7,068	7,750
$51,000 to $51,999	200	421	6,938	7,559
$52,000 to $52,999	213	427	6,827	7,467
$53,000 to $53,999	169	401	6,756	7,326
$54,000 to $54,999	142	423	6,778	7,343
$55,000 to $55,999	132	389	6,720	7,241
$56,000 to $56,999	41	431	6,692	7,164
$57,000 to $57,999	21	11	6,631	6,663
$58,000 to $58,999	20	0	2,926	2,946
$59,000 to $59,999	8	0	0	8
$60,000 to $60,999	11	0	0	11
$61,000 to $61,999	12	0	0	12
70,000 and above	1	0	7	8
Total	12,023	19,862	298,439	330,324

Notes:

The low number of beneficiaries in total income ranges above $58,999 are as a result of higher total income thresholds in prior years.
The instances shown in income range ‘$70,000 and above’ represent entitlements paid initially but with the entitlement subsequently reduced to nil due to an amendment to the beneficiaries’ assessed income pushing them above the upper income threshold.

The number of beneficiaries whose spouse's taxable income fell within each of the following ranges
Spouse Taxable Income Range	Number of spouses determined 2021–22 and earlier	Number of spouses determined 2022–23	Number of spouses determined 2023–24	Number of spouses determined 2024–25
Under $0	43	184	1,234	1,461
$0 to $4,999	223	520	6,049	6,792
$5,000 to $9,999	115	251	3,751	4,117
$10,000 to $14,999	110	314	4,413	4,837
$15,000 to $19,999	175	432	5,850	6,457
$20,000 to $24,999	258	610	7,009	7,877
$25,000 to $29,999	185	421	5,950	6,556
$30,000 to $34,999	178	417	5,713	6,308
$35,000 to $39,999	196	427	5,534	6,157
$40,000 to $44,999	192	425	5,643	6,260
$45,000 to $49,999	181	455	5,842	6,478
$50,000 to $54,999	170	387	5,451	6,008
$55,000 to $59,999	150	305	5,252	5,707
$60,000 to $64,999	137	318	5,325	5,780
$65,000 to $69,999	130	258	5,201	5,589
$70,000 to $74,999	125	290	4,962	5,377
$75,000 to $79,999	115	262	4,685	5,062
$80,000 to $84,999	93	261	4,710	5,064
$85,000 to $89,999	87	233	4,575	4,895
$90,000 to $94,999	93	222	4,322	4,637
$95,000 to $99,999	91	223	4,000	4,314
$100,000 and above	1,224	3,739	59,369	64,332
Total	4,271	10,954	164,840	180,065

The number of beneficiaries who did not have a spouse at the end of the financial year

133,322

The number of beneficiaries whose spouse's taxable income was not able to be determined

16,937

QC25777