C2 Credit: Rebates and tax offsets

Write at C2 the total of rebates and tax offsets available. Do not include the amounts giving rise to the tax rebate and tax offset. If your fund is a complying superannuation fund, complying ADF or PST, do not include franking credits that relate to dividends received (including non-share dividends) and assessable dividends from a New Zealand franking company. Include these at F4 Credit: refundable franking credits.