Cbus welcomes release of draft legislation to boost young tradies’ super
19 December 2025
Media Release
Cbus Super has welcomed the Treasurer releasing draft legislation to increase the Low Income Super Tax Offset (LISTO) which could benefit millions of workers across the country and provide an immediate savings boost to 57,000* Cbus members, including apprentices.
Cbus Super CEO Kristian Fok said the reform was part of a suite of sensible changes that would make super tax concessions fairer.
“These are significant reforms that will provide a real boost to construction and building workers in retirement,” Mr Fok said.
“We know that every dollar makes a difference when you start out investing and these changes to the LISTO will provide a real boost to the super accounts of apprentices.
“Cbus congratulates the Commonwealth Government for tackling this important reform that will make super more equitable for generations to come.”
Background
Under the current settings, an apprentice earning $27,778 per annum would max out their entitlement — long before they get the full benefit. Today’s announcement to boost the cap to $810 will ensure workers are not penalised simply because super contributions are rising as intended.
Figures in the Cbus Super Pre-Budget Submission 2025-26 show that lifting the LISTO threshold, permanently aligning it with the lowest tax bracket, and increasing the cap would help around 57,000 Cbus members* — ensuring the system works as it should by supporting more low-income workers.
Construction is the largest employer of full-time workers aged 15-19, with over 56,000 young people in the sector**.
Cbus figures show that 45% of members under 18 received a LISTO payment last year, and women make up 18% of recipients—higher than their overall share of Fund membership*
Media enquiries: media@cbussuper.com.au or +61 3 9100 4930
* Source: internal data from Cbus Super Pre-Budget Submission 2025-26 (as at 31 January 2025).
About LISTO – Currently the low-income super tax offset (or LISTO) is paid to workers with an adjusted taxable income of $37,000 or less. The offset equals 15% of the individual’s concessional contributions. This removes the tax on contributions, subject to a maximum of $500. The proposed changes are subject to passage through Parliament and may be amended. Eligibility for the LISTO and the amount received will depend on individual income and contribution levels, and may change depending on final legislative settings.
This information is about Cbus Super. It doesn’t account for your specific needs. Please consider your financial position, objectives and requirements before making financial decisions. Read the relevant Product Disclosure Statement (PDS) and Target Market Determination to decide if Cbus Super is right for you. Call 1300 361 784 or visit cbussuper.com.au.
Cbus is the leading Industry Super Fund representing those that help build, shape and maintain Australia. As one of Australia’s largest super funds, we provide superannuation and income stream accounts to more than 900,000 members and we manage more than $105 billion (as at 30 June 2025). As of April 2022, Cbus merged with Media Super and offers Media Super products. In May 2023 Cbus Super successfully completed its merger with EISS Super, welcoming 17,000 new members and establishing itself as the leading fund for energy and electrical workers in Australia.
Issued 13 October 2025, United Super Pty Ltd ABN 46 006 261 623 AFSL 233792 as Trustee for the Construction and Building Unions Superannuation Fund ABN 75 493 363 262 (Cbus and/or Cbus Super).