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End of attention
Add the amounts at C1 and C2 and write the total at C. Foreign income tax offsets, and rebates and tax offsets shown at C cannot exceed the gross tax amount shown at B. Do not show at C an amount greater than at B. See example 9a.
Any unused rebates and tax offsets shown at C will not be recorded by us to be applied in future years. Where it is possible to carry forward a credit, the fund is required to keep its own records if it is carrying the credits forward to a later date.
Last modified: 25 Nov 2009QC 21714