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_sarah22(I'm new)I'm new
23 Mar 2021

I'm completing a PhD with a stipend of ~$50k. This is full-time and I do not have any other employment (i.e. my taxable income is $0). I make voluntary super contributions, as my stipend does not include super. I'm wondering whether there is some way I can be considered eligible to receive the government super co-contribution, as my 'income' falls in between the two relevant income brackets?

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1,472 views
1 replies

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Most helpful reply

BlakeATO(Community Support)Community Support
23 Mar 2021

Hi @sarah22,

In order to be eligible for the super co-contribution, you must pass both income tests.

The two income tests are the income threshold test and the 10% eligible income test.

Our website says: to satisfy this test, 10% or more of your total income must come from either:

    • employment-related activities
    • carrying on a business
    • a combination of both.

    Since your stipend is not an employment, nor carrying on a business, you won't be able to meet this test. Unfortunately, this means you cannot be eligible for a co-contribution.

    You can read more about the eligibility for the super co-contribution on our website.

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    Most helpful reply

    BlakeATO(Community Support)Community Support
    23 Mar 2021

    Hi @sarah22,

    In order to be eligible for the super co-contribution, you must pass both income tests.

    The two income tests are the income threshold test and the 10% eligible income test.

    Our website says: to satisfy this test, 10% or more of your total income must come from either:

      • employment-related activities
      • carrying on a business
      • a combination of both.

      Since your stipend is not an employment, nor carrying on a business, you won't be able to meet this test. Unfortunately, this means you cannot be eligible for a co-contribution.

      You can read more about the eligibility for the super co-contribution on our website.

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