ato logo
Search Suggestion:


Consolidation allows wholly-owned corporate groups to operate as a single entity for income tax purposes.

If your business is a company that owns 100% of another company, trust or partnership, consolidation is an option.

There are certain qualities that must exist in a business structure for it to be eligible for consolidation.

There is a pathway of key steps in choosing, forming and operating as a consolidated group.

The consolidation process does have costs, but there can be continued cost benefits for post-consolidation.

Access additional information in our reference manual or contact us for technical enquiries.

Detailed information about consolidation.