Low income super tax offset: rate

15%

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

Value: 15%
Unit: Per cent
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 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.

Change history

No earlier value has been recorded for this figure.

This figure as JSON

{
  "id": "listo_rate",
  "value": 15,
  "unit": "percent",
  "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_rate.json