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Title
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Approved form legislative reference
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NAT number
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Consolidations – Tax sharing agreements (TSA) (see note 2)
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Joint and several liabilities of the subsidiaries of the head company of a consolidated group are tax-related liabilities but may be reduced if a valid TSA exists and is produced when required.
Sections 721-25(3) and 721-15(3A) of the Income Tax Assessment Act 1997.
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No NAT number
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Notification of formation of an income tax consolidated group
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Section 703-58 of the Income Tax Assessment Act 1997.
|
6781
|
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Notification of members joining and/or leaving an income tax consolidated group
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Items 1 and 2 of section 703-60(1) of the Income Tax Assessment Act 1997.
|
6782
|
|
Notification of error(s) in the calculation of tax cost setting amounts – Income tax consolidated group
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Subsection 705-315(6) of the Income Tax Assessment Act 1997.
|
71251
|
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Notification of head company no longer eligible: income tax consolidated group ceases to exist
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Item 3 of section 703-60(1) of the Income Tax Assessment Act 1997.
|
6783
|
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Notification of a new eligible tier-1 company of a multiple entry consolidated (MEC) group
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Section 719-77(2) of the Income Tax Assessment Act 1997.
|
73442
|
|
Notification of continuation of a multiple entry consolidated (MEC) group with a new provisional head company
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Section 719-79 of the Income Tax Assessment Act 1997.
|
7052
|
|
Notification of conversion to a multiple entry consolidated (MEC) group (special conversion event)
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Section 719-78(2) of the Income Tax Assessment Act 1997.
|
7026
|
|
Notification of conversion of a multiple entry consolidated (MEC) group to a consolidated group
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Item 1 of subsection 703-60(1) of the Income Tax Assessment Act 1997.
|
74963
|
|
Notification of error(s) in the calculation of tax cost setting amounts – MEC group
|
Subsection 705-315(6) of the Income Tax Assessment Act 1997.
|
71252
|
|
Notification of formation of a multiple entry consolidated (MEC) group
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Section 719-76 of the Income Tax Assessment Act 1997.
|
7024
|
|
Notification of members joining and/or leaving a multiple entry consolidated (MEC) group
|
Items 1 and 2 of section 719-80(1) of the Income Tax Assessment Act 1997.
|
7025
|
|
Notification of provisional head company no longer eligible (MEC group)
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Item 3 of section 719-80 of the Income Tax Assessment Act 1997.
|
7053
|
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Designated Infrastructure Project (DIP) entity notification
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Paragraph 415-15(2)(b) of the Income Tax Assessment Act 1997.
|
74666
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