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  • Chapter 5: Consolidation (consolidated income tax treatment for groups of entities)



    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: This chapter simply provides a summary of the provisions that relate to the application of income attributed from CFCs and included in the assessable income of a head company of a consolidated group. Detailed information on the operation of consolidation is contained in the Consolidation reference manual – see also More information on consolidation.

    Last modified: 03 Aug 2020QC 27953