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Consolidation reference manual

Guidance on consolidation for income tax purposes. Last updated on 15 July 2011. The manual will no longer be updated.

Last updated 31 January 2017

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.