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Part B – Consolidation pathway

31 January 2017

Currency date is as specified; sections will no longer be updated.

Part B introductory sections

Section

Title

Currency date

B0-1 (PDF, 55.4KB)This link will download a file

Consolidation - key points and pathway

6 May 2011

B0-2 (PDF, 80.4KB)This link will download a file

Introduction to consolidation

6 May 2011

B1: Choosing

Section

Title

Currency date

B1-1 (PDF, 121.83KB)This link will download a file

Choosing

6 May 2011

B2: Formimg

Section

Title

Currency date

B2-0 (PDF, 41.9KB)This link will download a file

Forming

10 July 2009

B2-1 (PDF, 28.6KB)This link will download a file

Systems and staff

28 May 2003

B2-2 (PDF, 86.2KB)This link will download a file

Determining asset values

6 May 2011

B2-3 (PDF, 33.5KB)This link will download a file

Transferring and using losses

2 December 2002

B2-4 (PDF, 26.1KB)This link will download a file

Transferring franking credits

28 May 2003

B2-5 (PDF, 62.7KB)This link will download a file

Treatment of foreign income tax offsets, excess foreign tax credits, attribution surpluses, conduit foreign income and irrevocable elections

6 May 2011

B2-6 (PDF, 28KB)This link will download a file

Consolidation and the thin capitalisation rules

14 July 2004

B3: Operating

Section

Title

Currency date

B3-0 (PDF, 30.2KB)This link will download a file

About this section

6 May 2011

B3-1 (PDF, 68.37KB)This link will download a file

Making a choice to consolidate and notifying

6 May 2011

B3-2 (PDF, 39.67KB)This link will download a file

Paying PAYG instalments

15 April 2010

B3-3 (PDF, 59.29KB)This link will download a file

Determining annual liability

6 May 2011

B3-4 (PDF, 54.4KB)This link will download a file

Managing obligations

26 October 2005

B3-5 (PDF, 69.5KB)This link will download a file

Changing group membership

6 May 2011

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