The Government provides an incentive for low-income earners to make non-concessional contributions under the co-contribution regime. This incentive boosts your superannuation benefits by contributing 50 cents for every dollar of non-concessional contributions, up to a maximum of $500 (where $1,000 in non-concessional contributions are made).
To be eligible for co-contributions, your taxable income must be less than $49,488. Your income must be from employment or business related income. However, if you only receive passive income (such as trust distributions) you will not be eligible for the co-contribution.