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.
Division 721 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.
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6781
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Notification of members joining and/or leaving an income tax consolidated group
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Subsection 703-60(1) of the Income Tax Assessment Act 1997.
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6782
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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.
Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.
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71251
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Notification of head company no longer eligible: income tax consolidated group ceases to exist
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Section 703-60 of the Income Tax Assessment Act 1997.
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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 of the Income Tax Assessment Act 1997.
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73442
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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.
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7052
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Notification of conversion to a multiple entry consolidated (MEC) group (special conversion event)
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Section 719-78 of the Income Tax Assessment Act 1997.
|
7026
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Notification of conversion of a multiple entry consolidated (MEC) group to a consolidated group
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Subsection 703-60(1) of the Income Tax Assessment Act 1997.
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74963
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Notification of error(s) in the calculation of tax cost setting amounts – MEC group
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Subsection 705-315(6) of the Income Tax Assessment Act 1997.
Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.
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71252
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Notification of formation of a multiple entry consolidated (MEC) group
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Section 719-76 of the Income Tax Assessment Act 1997.
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7024
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Notification of members joining and/or leaving a multiple entry consolidated (MEC) group
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Subsection 719-80(1) of the Income Tax Assessment Act 1997.
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7025
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Notification of provisional head company no longer eligible (MEC group)
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Section 719-80 of the Income Tax Assessment Act 1997.
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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.
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74666
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