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  • More information on consolidation



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

    End of attention

    Note that the information concerning foreign tax credits and foreign losses in this guide only applies to the year ending 30 June 2008. New rules apply from that date. For more information about the new rules, refer to Changes to foreign loss quarantining and foreign tax credit calculation rules - overview.

    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 13 28 66.

    You can email any enquiries to

    Last modified: 02 Jul 2020QC 27916