For lower-income earners, the ATO continues to pay the Low Income Super Contribution, which is a refund of contributions tax into an individual’s super account.

If you earn less than $37,000 and concessional contributions are paid into your super account, either by your employer or yourself, you can expect a refund of up to $500 a year for the contributions tax deducted from the super contributions.

The threshold of $37,000 applies to your ‘adjusted taxable income’, which includes non-SG concessional contributions, net investment losses and several other items. The extension of this measure beyond July 2017 will cost $1.6 billion over 4 years. 

For more information on this policy, see SuperGuide articles Super tax refund for lower-income earners extends beyond June 2017 and Superannuation tax refund: 10 things you should know.