A3 Government super contributions 2025

Things you need to know

In some circumstances, the government makes additional contributions to your super, these include:

• Super co-contribution
• Low income super tax offset.

If you need to report amounts at questions 13, 14, 15 and 16 in the supplementary tax return to complete this question, you should lodge your tax return using myTax or a registered tax agent. Alternatively, you can request a paper tax return that includes the Business and professional items schedule 2025.

Super co-contribution

If you're a low or middle income earner and make personal (after-tax) super contributions to your super fund, the government makes a co-contribution to your super. The government can co-contribute up to a maximum amount of $500 to help boost your retirement savings.

Does all the following apply to you?

• You make eligible personal super contribution to a complying super fund or retirement savings account, not including
  • super amounts which you're claiming as a deduction
  • an eligible downsizer contributions.
• You don't exceed your non-concessional contributions cap.
• Your total superannuation balance at 30 June 2024 is less than $1,900,000.
• You're under 71 years old on 30 June 2025.
• Your total income for 2024–25, is less than $60,400.
• 10% or more of your total income is from employment or business income (including from a partnership) or a combination of both.
• You don't hold a temporary visa at any time during 2024–25 (unless you're a New Zealand citizen or it was a prescribed visa).

If your answer to all these categories is:

• No, you're not eligible for a super co-contribution. Go to Low income super tax offset.
• Yes, go to What you need to answer this question.

Total income

For super co-contribution purposes, total income is the:

• sum of your assessable income, reportable fringe benefits total, and total reportable employer super contributions (RESC)
• less, any assessable first home super saver (FHSS) released amount and any allowable business deductions.

Assessable income

Assessable income is your income before taking deductions into account.

Reportable employer super contributions

Reduce your total RESC (but not below zero) by any excess concessional contributions you include in your assessable income.

Low income super tax offset

If you have a low income, you may be eligible to a low income super tax offset (LISTO) payment of up to $500 to your super fund.

Do all the following apply to you?

• Your adjusted taxable income (ATI) is less than or equal to $37,000.
• Concessional contributions are made to your complying super fund which include
  • a deduction for personal super at question D12
  • contributions by your employer to your super fund, including contributions under a salary sacrifice agreement
  • 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 don't hold a temporary visa at any time during 2024–25 (unless you're a New Zealand citizen or it was a prescribed visa).

If your answer to all these categories is:

• No, you're not eligible for a low income super tax offset. Go to question A4 Working holiday maker net income 2025.
• Yes, read on.

Do you show income from a partnership at question 13 in your supplementary tax return?

• No, you may be eligible for a low income super tax offset. We'll work out the amount for you and pay it directly to your super fund account. Go to question A4 Working holiday maker net income 2025.
• Yes, go to What you need to answer this question.

Total income for LISTO

Total income for the purposes of the low income super tax offset is the:

• sum of your assessable income, total reportable fringe benefits, and total RESC
• less, any assessable FHSS released amount.

What you need to answer this question

Do you show any of the following in your supplementary tax return?

• an amount at questions 14, 15 or 16
• a loss at question 13 – label N or O.

If your answer is:

• Yes, you should lodge your tax return using myTax or a registered tax agent. If you're unable to use myTax or a registered tax agent, contact us and we'll send you a paper tax return that includes the Business and professional items schedule 2025.
• No, read on.

Do you show income from any of the following in your supplementary tax return?

• deposits or repayments from the farm management deposits scheme at question 17
• forestry managed investment scheme income at question 23 or deductions at question D14
• other income at question 24.

If your answer is:

• Yes, to answer this question you must use the Government super contributions worksheets and instructions 2025. Don't use any of the worksheets in Individual tax return instructions to complete question A3.
• No, read on.

Completing your tax return

To complete this question, follow the instructions in the sections relevant to your circumstances.

Income from investment, partnership and other sources

Do any of the following apply to you?

• You show income from a partnership at question 13 in your supplementary tax return.
• You 're in a joint income group and you have deductions for any of the following joint income
  • interest you show at question 10 in your tax return
  • dividends you show at question 11 in your tax return
  • distributions from trusts you show at question 13 – labels L, U or C in your supplementary tax return
  • foreign entities income you show at question 19 – label K or B in your supplementary tax return
  • foreign source income you show at question 20 – label E or F in your supplementary tax return
  • rental income you show at question 21 – label P in your supplementary tax return
  • bonuses from life insurance companies and friendly societies you show at question 22 – label W in your supplementary tax return.

If your answer to all these categories is:

• No, go to Income from employment or business.
• Yes, continue to Step 1.

Joint income group

You're in a ‘joint income group’ if you own income-producing assets with another person or persons. For example, you're:

• in one joint income group if you and your parents had a joint bank account
• in another joint income group if you and your spouse co-own rental properties.

Step 1

Complete Worksheet 1, you'll need to transfer amounts from the label in your tax return.

Worksheet 1 – Interest and dividend income

Row	Calculation	Amount
a	Amount from question 10 – label L Gross interest	$
b	Amount from question 11 – label S Unfranked amount	$
c	Amount from question 11 – label T Franked amount	$
d	Amount from question 11 – label U Franking credit	$

Worksheet 1 – Trust distributions (supplementary tax return)

Row	Calculation	Amount
e	Amount from question 13 – label L Share of net income from trusts (primary production)	$
f	Amount from question 13 – label U Share of net income from trusts, less capital gains, foreign income and franked distributions (non-primary production)	$
g	Amount from question 13 – label C Franked distributions from trusts (non-primary production)	$

Worksheet 1 – Foreign entities (supplementary tax return)

Row	Calculation	Amount
h	Amount from question 19 – label K CFC income	$
j	Amount from question 19 – label B Transferor trust income	$

Worksheet 1 – Foreign source income (supplementary tax return)

Row	Calculation	Amount
k	Amount from question 20 – label E Assessable foreign source income	$
l	Amount from question 20 – label F Australian franking credits from a New Zealand franking company	$

Worksheet 1 – Rental income (supplementary tax return)

Row	Calculation	Amount
m	Amount from question 21 – label P Gross rent	$

Worksheet 1 – Bonuses (supplementary tax return)

Row	Calculation	Amount
n	Amount from question 22 Bonuses from life insurance companies and friendly societies – label W	$
p	Add all amounts from row a to row n.	$

Transfer the amount at row p to Worksheet 3 – row u, go to step 2.

Step 2

Are you in a joint income group?

• No, go to Step 3 and write 0 (zero) at worksheet 3 – row v.
• Yes, complete worksheet 2. Read example 1 to help you. Complete both worksheets 2 and 3 to work out the amount to write at question A3 – label F.

Worksheet 2

For every joint income group you're in, write:

• your share of income in column q
• your share of deductions in column r
• the lesser amount from columns q and r in column s.

If you show partnership distributions at question 13, don't include them in worksheet 2.

Worksheet 2

Joint income group	q Income	r Deductions	s Lesser amount
	$	$	$
	$	$	$
	$	$	$
Add your lesser amounts	–	–	t

Transfer the amount at row t to worksheet 3 – row v.

Step 3

Complete worksheet 3 to work out the amount to write at question A3 – label F.

Add all distributions of income from partnerships that you show at question 13 – labels N and O in your supplementary tax return. Don't include your share of any partnership loss. Write the total at row x.

Worksheet 3

Row	Calculation	Amount
u	Amount from row p in worksheet 1	$
v	Amount from row t in worksheet 2	$
w	Subtract row v away from row u	$
x	Distributions of income (you work out at Step 3)	$
y	Add rows w and x	$

Transfer the amount at row y to question A3 – label F Income from investment, partnership and other sources. If row y is 0 (zero), print C in the CODE box at label F.

Income from employment or business

Our systems automatically treat some amounts you earn as employment income or business income. If these amounts aren't the same as your actual employment or business income, you need to make an adjustment at label G. For example, because you show an employer lump sum payment you receive for employment that ceases in 2024–25.

In answering this question, income from employment includes income you earn as a company director or under a contract wholly or principally for your labour. For more information on employment income, see Government super contributions worksheets and instructions 2025.

If you're receiving parental leave pay during 2024–25, it is income from employment unless your employment ends and you continue to receive the parental leave pay. If this applies to you, only include at worksheet 4 – row cc the amount of the parental leave pay that you receive after your employment ends.

Step 4

Do you show any 2024–25 employment income or business income in your tax return other than at any of the following?

• Questions 1, 2, 3, 4 (other than death benefits), 12 – label B, IT1 or IT2 in your tax return.
• P1 or P8 in your Business and professional items schedule 2025.

This may include foreign employment income you show at question 20 – labels T and U.

If your answer is:

• Yes, write the total of these amounts at worksheet 4 – row z. Read on.
• No, continue to Step 5.

Step 5

Ignoring any partnership losses distributed to you, did you receive a share of income from a partnership carrying on a business in which you're a partner?

• No, go to Step 6.
• Yes, write the total of your share of distributions of business income from all partnerships in which you're a partner at worksheet 4 – row aa, then go to Step 6. Don't include
  • partnership losses you took into account at question 13 – label N or O.
  • distributions from trusts, including those that carry on a business.

Step 6

Do you show any amounts in your tax return at questions 1, 2, 3, 4 (other than death benefits), 12 – label B, IT1, IT2, or in P1 or P8 of the Business and professional items schedule 2025 for:

• income other than employment or business income
• employment or business income that relates to another income year?

This income may include:

• parental leave pay you receive in 2024–25 after your employment ceases
• employment or business income that you receive in 2024–25 that relates to an earlier income year such as back payments of salary, wages or unused leave you receive as a lump sum.

If your answer is:

• Yes, write the total of these amounts at worksheet 4 – row cc. Go to Step 7.
• No, read on.

Step 7

Complete worksheet 4.

Worksheet 4

Row	Calculation	Amount
Z	Amount you work out at Step 4	$
Aa	Amount you work out at Step 5	$
Bb	Add rows z and aa.	$
Cc	Amount you work out at Step 6	$
Dd	Subtract row cc away from row bb.	$

Transfer the amount at row dd to question A3 – label G Other income from employment and business. If the amount at row dd is negative, print L in the Code box at label G.

Other deductions from business income

Complete step 8 if you have any other deductions from business income.

Step 8

Do you have business deductions in 2024–25 other than those you include in the deduction items at P8 in the Business and professional items schedule 2025?

• No, write 0 (zero) at question A3 – label H Other deductions from business income.
• Yes, write the total of these amounts at question A3 – label H Other deductions from business income.

Examples of deductions that you may include at label H are:

• your share of a partnership loss from a business that you include in the amount at question 13 – label N or O
• deductions at question 13 – label X or Y, which relate to the business income portion of a partnership distribution
• personal service income deductions at P1 in your Business and professional items schedule 2025, which relate to carrying on your business
• deductions you include at question D10 for costs you incur in managing your business tax affairs as a sole trader or partnership business.

Where to go next

• Go to question A4 Working holiday maker net income 2025.
• Return to main menu Individual tax return instructions 2025.
• Go back to question A2 Part-year tax-free threshold 2025.