Show 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 the fund is a complying superannuation fund, complying ADF or PST, do not include franking credits that relate to either dividends (including non-share dividends) received or assessable dividends from a New Zealand franking company. Include these at E1 Complying fund's franking credits tax offset.
If the fund is claiming a no-TFN tax offset for tax paid on no-TFN quoted contributions in the three most recent income years, do not claim the tax offset here. Claim the tax offset at E2 No-TFN tax offset.