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C2 Rebates and tax offsets

Last updated 12 February 2019

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 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 noTFN 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.