• Part B – Consolidation pathway

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    Currency date is as specified; sections will no longer be updated.

    End of attention

    Section

    Title

    Currency date

    B0-1

    Consolidation - key points and pathway

    6 May 2011

    B0-2

    Introduction to consolidation

    6 May 2011

    B1

    Choosing

     

    B1-1

    Choosing

    6 May 2011

    B2

    Forming

     

    B2-0

    Forming

    10 July 2009

    B2-1

    Systems and staff

    28 May 2003

    B2-2

    Determining asset values

    6 May 2011

    B2-3

    Transferring and using losses

    2 December 2002

    B2-4

    Transferring franking credits

    28 May 2003

    B2-5

    Treatment of foreign income tax offsets, excess foreign tax credits, attribution surpluses, conduit foreign income and irrevocable elections

    6 May 2011

    B2-6

    Consolidation and the thin capitalisation rules

    14 July 2004

    B3

    Operating

     

    B3-0

    About this section

    6 May 2011

    B3-1

    Making a choice to consolidate and notifying

    6 May 2011

    B3-2

    Paying PAYG instalments

    15 April 2010

    B3-3

    Determining annual liability

    6 May 2011

    B3-4

    Managing obligations

    26 October 2005

    B3-5

    Changing group membership

    6 May 2011

      Last modified: 14 Jun 2014QC 17069