If you are a company, trust or fund with total capital gains or capital losses of more than $10,000 this income year, you must complete a Capital gains tax (CGT) schedule 2003. Partnerships and individual paper tax preparers are not required to lodge a schedule.
The CGT schedule is explained in detail in Part C.
Consolidated income taxation of corporate groups
The Consolidation reference manual provides detailed information on the operation of consolidation. To get this manual and other consolidation products or if you have tax technical enquiries, phone the business tax reform infoline on 13 24 78 or visit the business tax reform section of www.ato.gov.au.