Low income super tax offset: maximum payment

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

$500a year

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

Value: $500 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

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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "listo_max",
  "value": 500,
  "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_max.json