Show download pdf controls
  • Consolidation

    Consolidation allows wholly-owned corporate groups to operate as a single entity for income tax purposes. Consolidation aims to reduce compliance costs for business, remove impediments to the most efficient business structures and improve the integrity of the tax system.

    This links below provide an overview of the operation of the consolidation regime, and the benefits available to eligible taxpayers:

    Last modified: 25 Feb 2016QC 17054