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  • Consolidation reference manual

    Guidance on consolidation for income tax purposes. The last and final updates to this manual were 15 July 2011.

    Note: The Consolidation reference manual was last updated on 15 July 2011. It does not contain any changes to consolidation legislation that has occurred since that time and will not be updated in future. It cannot be relied on for currency of content. For any future consolidation changes, you will be able to access information from our consolidation home page or by visiting our ‘New legislation’ page.

    You can still refer to the Consolidation reference manual for consolidation information that has not been impacted by changes in the legislation.

      Last modified: 01 Feb 2017QC 17069