• Item 1 - Holding companies

    In the head company/group return show the name of the ultimate and any immediate holding company of the head company if that company is either foreign resident or ineligible to be included in the consolidated group. If there is no immediate holding company do not complete this field.

    Further Information

    For the meaning of these terms, refer to Company tax return instructions 2010.

    End of further information

    For a MEC group show the name of the top company as the ultimate holding company. The immediate holding company is the foreign company that wholly owns and is immediately above the provisional head company (PHC). If the PHC has no immediate holding company, do not complete this field.

    Further Information

    For more information on MEC groups, refer to section C-10 of the Consolidation reference manual.

    End of further information

    If completing a return form for a subsidiary covering one or more non-membership periods, show the name of the ultimate and any immediate holding company during the non-membership periods. If there is no immediate holding company do not complete this field.

      Last modified: 20 Oct 2010QC 17844