I is mandatory. You must include an amount at I even if it is zero (if zero write 0).
If the amount at E is less than or equal to the amount at T2, that is, there is no refundable tax offset amount remaining, then you must write zero (0) at I.
If the amount at E is greater than the amount at T2 the fund has an excess amount of refundable tax offsets remaining from E; you must show this amount at I. See example 9a and example 9b.