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



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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' below.

Last modified: 05 Oct 2009QC 27953