Show at R5 the amount by which the fund (if it is a complying superannuation fund) chooses to reduce contributions, which would otherwise be included in its assessable income, through applying available pre-1 July 1988 funding credits (section 295-265 of the ITAA 1997).
Subsection 295-265(2) sets out the methodology to determine whether funding credits are available. Subsections 295-265(5) and (6) limit the amount of funding credits that can be used.
R5 is used to determine R Assessable contributions.