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I Tax offset refunds (Remainder of refundable tax offsets)

Last updated 12 February 2019

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 0 (zero) 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 8a and example 8b.