Show download pdf controls
  • More information



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

    End of attention

    The Consolidation reference manual (NAT 6835) provides detailed information on the operation of consolidation, including its practical impacts for business. It is available on the Tax Office website.

    If you have any queries, phone the Business Tax Reform Infoline on 13 24 78.

    You can email any enquiries to

    Last modified: 05 Dec 2006QC 18000