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.