C2 Rebates and tax offsets



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

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 either dividends (including non-share dividends) received or 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 for tax paid on no-TFN quoted contributions in the three most recent income years, do not claim the tax offset here. Claim the tax offset at E2 No-TFN tax offset.

Last modified: 05 Nov 2014QC 40267