{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/listo_max.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_max",
    "former_ids": [],
    "label": "Low income super tax offset: maximum payment",
    "category": "gov_contributions",
    "category_label": "Government contributions and tax offsets",
    "concept": "super.listo.max_payment",
    "kind": "cap",
    "dimensions": {},
    "value": 500,
    "display_value": "$500 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": "The most the ATO pays into a person's super for a financial year under the low income super tax offset (LISTO). The ATO says the offset was introduced from 1 July 2017.",
    "conditions": [],
    "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: maximum payment: $500 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-max/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/listo_max.json",
      "page": "https://retirementwealth.com.au/rules/gov-contributions/listo-max/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/listo_max/2017-07-01.json"
    },
    "timeline": [
      {
        "value": 500,
        "display_value": "$500 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_max/2017-07-01.json"
      }
    ]
  }
}