Receiving both LISTO and Government Co Contribution

 Author: YellowPotato(Taxicorn)Taxicorn

12 Mar 2026

Double check each condition for eligibility

1. 
   
2. This one need to be careful, it's adjusted income not taxable income. Generally, add back negative gearing, deductible super contribution, salary-sacrifice super and so on
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4. 
   

"You're eligible for the LISTO if you satisfy all of the following requirements:

• you or your employer pay concessional (before tax) contributions (including super guarantee amounts) for the year to a complying super fund
• you earn $37,000 or less a year – to work out your eligibility, we use your actual or estimated adjusted taxable income)
• 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)
• 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."

https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/government-super-contributions/low-income-super-tax-offset#ato-Eligibility

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 Author: lauramwilson(Initiate)Initiate

13 Mar 2026

Thanks for your reply. I definitely fit all the eligibility criteria for LISTO, and did receive the $500 payment entitled LISTO to my fund this year. My employer contributed to the fund and my adjusted income is still the same as my ITR taxable income according to the ATO calculator.

It was the government co contribution that I haven't received and I was confused as to why I can only receive LISTO and not this.

In addition to the points listed above, I did the $1000 non-concessional contribution in the correct financial year and definitely didn't claim it as concessional on my tax return. I assumed this was the trigger for the co contribution but have been told it's not as I needed to have another $1000 contribution to get that too. This doesn't seem correct when I look at the ATO guidelines on their website.

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