Australia’s tax system includes various measures to support low and middle-income earners, providing them with financial relief and encouraging saving for retirement. In this article, we will delve into the details of three significant tax offsets available to low and middle-income earners: The Low Income Tax Offset (LITO), the Low and Middle-Income Tax Offset (LMITO), and the Low Income Superannuation Tax Offset (LISTO). Understanding these tax offsets and their eligibility criteria is crucial for taxpayers to maximize their benefits and improve their financial well-being.