Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
A consolidatable group consists of:
(a) a single * head company; and
(b) all the * subsidiary members of the group. 703-10(2)
To avoid doubt, a consolidatable group cannot consist of a * head company alone.
Division 703
-
Consolidated groups and their members
Basic concepts
SECTION 703-10
What is a
consolidatable group
?
703-10(1)
A consolidatable group consists of:
(a) a single * head company; and
(b) all the * subsidiary members of the group. 703-10(2)
To avoid doubt, a consolidatable group cannot consist of a * head company alone.
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