{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/listo_income_threshold.json",
  "schema": "https://retirementwealth.com.au/api/v2/schema/api.json#/$defs/figure_file",
  "docs": "https://retirementwealth.com.au/data/",
  "publisher": "retirementwealth.com.au",
  "scope": "Retirement Wealth provides selected factual information about Australian retirement rules and rates. It does not provide personal or general financial product advice or recommend financial products. Summaries may not cover every condition or exception. Check the linked official sources and obtain advice appropriate to your circumstances before making financial decisions.",
  "figure": {
    "id": "listo_income_threshold",
    "former_ids": [],
    "label": "Low income super tax offset: income threshold",
    "category": "gov_contributions",
    "category_label": "Government contributions and tax offsets",
    "concept": "super.listo.income_threshold",
    "kind": "threshold",
    "dimensions": {},
    "value": 37000,
    "display_value": "$37,000 a year",
    "unit": {
      "code": "AUD_per_year",
      "plain": "Australian dollars per year",
      "quantity": "money",
      "currency": "AUD",
      "per": "year",
      "per_amount": null,
      "ratio_divisor": null
    },
    "ratio": null,
    "effective_from": "2017-07-01",
    "effective_from_basis": "value",
    "validity": {
      "from": "2017-07-01",
      "to": null,
      "basis": "value",
      "status": "in_force"
    },
    "applies_by": null,
    "resets": "legislated",
    "review_dates": [],
    "source": {
      "title": "Government contributions",
      "publisher": "ATO",
      "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions",
      "type": "primary"
    },
    "verification": {
      "status": "verified_primary",
      "checked_on": "2026-10-11"
    },
    "notes": "A person with adjusted taxable income up to this amount for the year may be eligible for the low income super tax offset. Other conditions apply. The ATO says the offset was introduced from 1 July 2017.",
    "conditions": [
      {
        "text": "Other conditions apply."
      }
    ],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [],
    "derivation": null,
    "related": {
      "same_concept": [],
      "inputs": [],
      "used_by": []
    },
    "upcoming": [],
    "first_published": {
      "release": 6,
      "recorded_at": "2026-10-11T09:03:05Z"
    },
    "last_changed": {
      "release": 12,
      "recorded_at": "2026-10-13T08:24:56Z"
    },
    "cite_as": "Low income super tax offset: income threshold: $37,000 a year, applies from 1 July 2017. Official source: ATO, Government contributions (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/listo-income-threshold/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/listo_income_threshold.json",
      "page": "https://retirementwealth.com.au/rules/gov-contributions/listo-income-threshold/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/listo_income_threshold/2017-07-01.json"
    },
    "timeline": [
      {
        "value": 37000,
        "display_value": "$37,000 a year",
        "ratio": null,
        "effective_from": "2017-07-01",
        "effective_to": null,
        "basis": "value",
        "status": "in_force",
        "source": {
          "title": "Government contributions",
          "publisher": "ATO",
          "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/government-contributions",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/listo_income_threshold/2017-07-01.json"
      }
    ]
  }
}