Last modified: 13 Feb 2019QC 17469

You must satisfy the following:

  • Your total income is less than $52,697 for 2019 financial year.
  • have made one or more eligible personal super contributions to your super account during the financial year
  • you pass the two income tests described below:  
    • income threshold test - total income (no deduction EXCEPT for business/sole-traders) must be less than the higher income thresholds
      • total income = assessable income + reportable fringe benefits + reportable employer super - allowable business deductions
    • 10% eligible income test - >10% of your total income must be from employment, business, or both. 
  • be less than 71 years old at the end of the financial year
  • not hold a temporary visa at any time during the financial year (unless you are a New Zealand citizen or it was a prescribed visa)
  • lodge your tax return for the relevant financial year
  • have a total superannuation balance less than the transfer balance cap ($1.6 million for the 2017–18 financial year) at the end of 30 June of the previous financial year, and
  • not have contributed more than your non-concessional contributions cap.

You are not entitled to a super co-contribution for any personal contributions you have made that have been allowed as a tax deduction 

How it works:

There are two co-contribution income thresholds:

  • a lower threshold ($37,697 for 2018–19)
  • a higher threshold ($52,697 for 2018–19).


If you make personal contributions of $1,000 to your super account, the following scenarios can happen:

  • your total income is ≤ the lower threshold = you will receive the maximum co-contribution of $500.
  • your total income is between the two thresholds, your maximum entitlement will reduce progressively as your income rises.