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1 April 2024 to 30 June 2024

June 2024 quarterly Low income superannuation tax offset report.

Published 9 October 2024

Report from the Commissioner of Taxation under subsection 12G(1) of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and related regulations on the working of the Act during the period 1 April 2024 to 30 June 2024.

The number of beneficiaries of a LISTO entitlement

170,000

The amount of LISTO entitlements made

$44,485,000

The total amount of LISTO entitlements recovered

$3,044,000

Notes:

  1. A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
  2. Each beneficiary is only counted once regardless of the number of entitlements received for the quarter.
  3. The total amount recovered includes all amounts overpaid as a result of a subsequent amendment to an individual’s income tax assessment or a change to the superannuation contributions reported for that individual.
  4. The total amounts of LISTO entitlements made and recovered are rounded up to the nearest $1,000.

Return to Quarterly reports – Low Income Superannuation Tax Offset (LISTO).

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