Do not include companies that are deregistered at the date of effect of consolidation. If a company is registered at the date of effect but has been subsequently deregistered it must be included (at part 4) regardless of its trading status. A subsidiary company to which a liquidator has been appointed, but which has not been deregistered at the date of effect of consolidation, must be included.
Certain types of company cannot be a head company or subsidiary member and certain types of trust cannot be a subsidiary member. In particular, a non-profit company can be a head company but not a subsidiary member of a consolidated group. Superannuation funds generally cannot be a head company or subsidiary member.
For more information read Consolidation: eligibility - can you form a consolidated group?