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C2 Credit: rebates and tax offsets

Last updated 28 July 2020

Show at C2 the total of rebates and tax offsets available. Do not include the amounts giving rise to the 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.

If the fund is claiming a no-TFN tax offset in respect of tax paid on no-TFN-quoted contributions in any of the most recent three income years, do not claim the tax offset here. Claim the tax offset at F5 Credit: no-TFN tax offset.

QC21714