{
  "api_version": "2.0",
  "url": "https://retirementwealth.com.au/api/v2/figures/listo_rate.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_rate",
    "former_ids": [],
    "label": "Low income super tax offset: rate",
    "category": "gov_contributions",
    "category_label": "Government contributions and tax offsets",
    "concept": "super.listo.rate",
    "kind": "rate",
    "dimensions": {},
    "value": 15,
    "display_value": "15%",
    "unit": {
      "code": "percent",
      "plain": "Per cent",
      "quantity": "ratio",
      "currency": null,
      "per": null,
      "per_amount": null,
      "ratio_divisor": 100
    },
    "ratio": 0.15,
    "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": "Low income super tax offset",
      "publisher": "ATO",
      "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/government-super-contributions/low-income-super-tax-offset",
      "type": "primary"
    },
    "verification": {
      "status": "verified_primary",
      "checked_on": "2026-10-11"
    },
    "notes": "The offset is this share of the concessional contributions paid into a person's super fund for the year, between the minimum and maximum payments. The effective date comes from Schedule 4 of the Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016, which applies to the 2017-18 income year and later.",
    "conditions": [],
    "exceptions": [],
    "caveats": [],
    "legal_basis": [
      {
        "instrument": "Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016",
        "provision": "Schedule 4",
        "role": "effective_date"
      }
    ],
    "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: rate: 15%, applies from 1 July 2017. Official source: ATO, Low income super tax offset (last checked 11 October 2026). Retirement Wealth, https://retirementwealth.com.au/rules/gov-contributions/listo-rate/",
    "links": {
      "self": "https://retirementwealth.com.au/api/v2/figures/listo_rate.json",
      "page": "https://retirementwealth.com.au/rules/gov-contributions/listo-rate/",
      "current_value": "https://retirementwealth.com.au/api/v2/figures/listo_rate/2017-07-01.json"
    },
    "timeline": [
      {
        "value": 15,
        "display_value": "15%",
        "ratio": 0.15,
        "effective_from": "2017-07-01",
        "effective_to": null,
        "basis": "value",
        "status": "in_force",
        "source": {
          "title": "Low income super tax offset",
          "publisher": "ATO",
          "url": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/government-super-contributions/low-income-super-tax-offset",
          "type": "primary"
        },
        "verification": {
          "status": "verified_primary",
          "checked_on": "2026-10-11"
        },
        "notes": null,
        "url": "https://retirementwealth.com.au/api/v2/figures/listo_rate/2017-07-01.json"
      }
    ]
  }
}