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 (including non-share dividends) received and 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 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 E2 No-TFN tax offset.