Program · Outcome 1: Confidence in the administration of aspects of Australia’s taxation and superannuation systems, including through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law; and in delivering effective and efficient business registry services
Program 1.11: Low Income Superannuation Tax Offset
The Low Income Superannuation Tax Offset (LISTO) is aimed to address some of the inequity in the superannuation system, where low income earners with a marginal rate of tax less than 15 per cent, pay a higher rate of tax on superannuation contributions than if they had received the money as salary and wages. The Treasury has policy responsibility for the program, while the ATO administers the program and provides information and support to individuals and superannuation funds through advice and education services.
Australian Taxation Office, 2026-27 Portfolio Budget Statements, PDF page 257 reported
$625m
2026-27 Budget estimate
+$44m (+7.5%) on 2025-26 estimated actual
Traced to named suppliers and grant recipients
AusTender and GrantConnect record the agency, not the program, so contracts and grants are shown on the entity page.
Published lines
Each row is one line of the program’s expense table in the 2026-27 Portfolio Budget Statements – Program Expense Line Items, as published.
| Line | Kind | 2025-26 estimated actual |
2026-27 Budget estimate |
Change | Treatment | Source |
|---|---|---|---|---|---|---|
| Taxation Administration Act 1953 - section 16 (Non-refund items) | administered | $582m | $625m | +$44m +7.5% | reported | Table 2.1.1, row 1272 |