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

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    The Consolidation reference manual 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 Infoline on 13 28 66.

    You can email any enquiries to consolidation@ato.gov.au

    Last modified: 14 Nov 2006QC 18505