Low Income Supplement

The Low Income Supplement is an annual payment of $300 that can be claimed by low income households that do not receive adequate assistance through tax cuts or other clean energy payments. Claims can be lodged from 1 July 2012.

The Low Income Supplement assists households with low incomes, who do not receive sufficient levels of household assistance through tax cuts or other clean energy  payments to meet the impacts of carbon pricing on living expenses from the introduction of a carbon price on 1 July 2012.

Individuals who meet residence, income and tax requirements may be eligible. You will need to apply on an annual basis to receive this payment.

You may be eligible if:

• you are an Australian resident and are residing in Australia on the date of the claim, and have been in Australia for at least 39 weeks of the relevant financial year, and
• your tax liability is $300 or less. Your tax liability is the amount of tax you are required to pay the Australian Taxation Office. It’s calculated on the income you have made for the previous financial year, and
• your accepted adjusted taxable income is less than: 
  • $30,000 (for singles without a dependent child)
  • $45,000 ( for couples without a dependent child)
  • $60,000 (for singles and couples with a dependent child)