Consolidation: rulings and determinations

Public rulings and determinations set out the Commissioner's opinion as to the way in which a tax law applies.

The NTLG Consolidation sub-group and associated working groups have worked with the ATO to produce a list of issues that would benefit from clarification by a public ruling. These issues were prioritised and a number of taxation rulings and determinations were issued.

The taxation rulings and determinations cover important topics such as the single entity rule, assets and liabilities, and capital injections. They have significantly reduced many of the outstanding consolidation technical issues contained in the NTLG Consolidation sub-group issues register.

	View a list of consolidation-related Taxation Rulings on the ATO Legal Database.
	View a list of consolidation-related Taxation Determinations on the ATO Legal Database.