Low-Income Super Tax Offset

Low Income Super Tax Offset (LISTO)

Get up to $500 refunded on your concessional contributions to Super SA Select

If you’re a Super SA Select member earning $37,000 or less each financial year and have concessional (before-tax) contributions being paid to your account, you may be able to grow your super with a Low-Income Super Tax Offset (LISTO). 

The LISTO sees the Commonwealth Government refund up to a maximum of $500 of the tax deducted on concessional contributions made to Super SA Select throughout the year.

These concessional contributions can include employer contributions and/or salary sacrifice.

With LISTO, you:

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Keep growing your super

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Get up to $500 refunded to you

LISTO in action

Melissa is a part-time Admin Officer in the SA public sector earning $25,000 a year. Her employer contributes the 11% employer contribution of $2,750 into her Super SA Select account, resulting in a 15% contributions tax of $412.50. Melissa has also decided to salary sacrifice 1% of her salary which is $250. The 15% contributions tax deducted is $37.50.

The total contributions tax deducted is $450 but LISTO offsets contributions tax up to $500, which means Melissa will receive a refund of the $450 of tax which has been deducted from her contributions. This will help her accumulate more super over the long-term.


In summary:

Contribution type

Contribution amount

Tax deducted

LISTO entitlement

11% Employer Contribution

$2,750.00

$412.50

$412.50

1% Salary Sacrifice

$250.00

$37.50

$37.50

Total

$3,000.00

$450.00

$450.00

Eligibility for the Low-Income Super Tax Offset (LISTO)

You should be eligible for LISTO if:

    • Your adjusted taxable income is $37,000 or less a year
    • You or your employer pay concessional (before tax) contributions for the year to a taxed super fund – this includes employer and salary sacrifice contributions
    • You lodge a tax return and 10% or more of your total income comes from business and/or employment, or you don't lodge a tax return and 10% or more of your total income comes from your employment.
    • You have not held a temporary resident visa at any time during the income year (note that New Zealand citizens in Australia are eligible for the payment).

Frequently asked questions

  • As a member of Super SA Select, you won’t need to do anything to get your LISTO payment.

    Based on your tax return and contribution information reported by Super SA, the ATO will decide if you’re eligible. If you are, your LISTO payment will be paid into your account, automatically.

  • A concessional contribution is the same as a before-tax contribution or pre-tax contribution.

    Concessional contributions are taxed at 15% and can include:

    • Employer contributions (the standard 11% contribution)
    • Salary Sacrifice contributions

    It is important to note that any concessional contributions made to Super SA Select will be counted towards your annual concessional contributions cap (currently $27,500, under Commonwealth tax laws. This includes contributions made by your employer and any salary sacrifice contributions.

  • Your Triple S Scheme is a tax-deferred fund so you won’t be eligible to receive a LISTO payment in relation to the concessional contributions paid into Triple S.

    Because the 15% contributions tax is not deducted from Triple S until you take your benefit there’s nothing for the ATO to refund.

    If you would like to learn more about eligibility for the LISTO, contact our friendly Member Services team.

1 For more information, see the Super SA Select PDS.
The superannuation schemes administered by Super SA are exempt public sector superannuation schemes and are not regulated by the Australian Securities and Investments Commission (ASIC) or the Australian Prudential Regulation Authority (APRA). Super SA is not required to hold an Australian Financial Services Licence to provide general advice about a Super SA product. The information in this publication is of a general nature only and has been prepared without taking into account your objectives, financial situation, or needs. Super SA recommends that before making any decisions about its products you consider the appropriateness of this information in the context of your own objectives, financial situation, and needs, read the Product Disclosure Statement (PDS), and seek financial advice from a licensed financial adviser in relation to your financial position and requirements.

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