• Chapter 5: Consolidation (consolidated income tax treatment for groups of entities)

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Note: This chapter simply provides a summary of the provisions that relate to the application of income attributed from CFCs and included in the assessable income of a head company of a consolidated group. Detailed information on the operation of consolidation is contained in the Consolidation reference manual - see also 'More information on consolidation' below.

    Last modified: 05 Oct 2009QC 27953