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Consolidation: income tax returns and consolidation

Information for head companies and subsidiary members on lodging income tax returns.

Last updated 1 February 2017

Key points

This information should be read in conjunction with the Company tax return instructions and other products that provide detailed information on calculating assessable income and completing income tax returns.

A number of large and consolidated entities have been incorrectly completing label T, the total amount of pay as you go (PAYG) instalments, on the company income tax return form.

For more information, see Calculation statement - PAYG instalments.

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