Government contributions and tax offsets

Selected figures for the super co-contribution, the low income super tax offset and the tax offset for spouse contributions.

13 figures. Select one to see its official source and history.

• Low income super tax offset: maximum payment $500 a year From 1 July 2017
• Low income super tax offset: income threshold $37,000 a year From 1 July 2017
• Low income super tax offset: rate 15% From 1 July 2017
• Low income super tax offset: minimum payment $10 a year From 1 July 2017
• Super co-contribution: maximum entitlement $500 a year From 1 July 2012
• Super co-contribution: lower income threshold $49,293 a year From 1 July 2026
• Super co-contribution: higher income threshold $64,293 a year From 1 July 2026
• Super co-contribution: matching rate 50% From 1 July 2012
• Spouse contribution tax offset: maximum offset $540 a year Rule since 1 July 2007
• Spouse contribution tax offset: rate 18% Rule since 1 July 2007
• Spouse contribution tax offset: maximum contributions counted $3,000 a year Rule since 1 July 2007
• Spouse contribution tax offset: spouse income above which the offset reduces $37,000 a year From 1 July 2017
• Spouse contribution tax offset: spouse income limit $40,000 a year From 1 July 2017