Low income super tax offset: minimum payment

$10a year

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

Value: $10 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: Low income super tax offset
Last verified: 11 October 2026, against the official source.

About this figure

The ATO says an eligible person whose offset works out to less than this amount is paid this amount. 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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "listo_min",
  "value": 10,
  "unit": "AUD_per_year",
  "effective_from": "2017-07-01",
  "effective_from_basis": "value",
  "resets": "legislated",
  "source": {
    "publisher": "ATO",
    "title": "Low income super tax offset"
  },
  "verification": {
    "status": "verified_primary",
    "checked_on": "2026-10-11"
  }
}

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