Low Income Superannuation Tax Offset
Low Income Superannuation Tax Offset (LISTO)
Paid by Australian Taxation Office · 🇦🇺 Australia
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 3 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
1 document you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
Where this comes from
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)
A researcher has read this record against the official page.
Last checked against the official page on 5 October 2026
Source: www.ato.gov.au
Report an error Something wrong or out of date? Tell us.
Related reading: How to read a grant eligibility rule
Other tax relief support in Australia
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