Add the amounts at C1 and C2 and write the total at C. Foreign tax credits, and rebates and tax offsets written at C cannot exceed the gross tax amount written at B. Do not write at C an amount greater than at B. See example 6a.
Any unused rebates, offsets and foreign credits shown at C will not be recorded by us to be applied in future years. Where it is possible to carry forward a credit, for example excess foreign tax credits, the fund is required to keep its own records if it is carrying the credits forward to a later date.