Low income super tax offset: income threshold

Name: Low income super tax offset: income threshold
Creator: retirementwealth.com.au

$37,000a year

Applies from 1 July 2017
Source: ATO
Last verified 11 October 2026

Value: $37,000 a year
Unit: Australian dollars per year
Applies from: 1 July 2017
Reset cycle: Set by legislation. It changes only when the law changes.
Official source: ATO: Government contributions
Last verified: 11 October 2026, against the official source.

About this figure

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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "listo_income_threshold",
  "value": 37000,
  "unit": "AUD_per_year",
  "effective_from": "2017-07-01",
  "effective_from_basis": "value",
  "resets": "legislated",
  "source": {
    "publisher": "ATO",
    "title": "Government contributions"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

Also in /api/figures.json. Full record: /api/v2/figures/listo_income_threshold.json