Consolidation Reference Manual
The Consolidation reference manual was last updated on 15 July 2011. It does not contain any changes to consolidation legislation that has occurred since that time and will not be updated in future. It cannot be relied on for currency of content. For any future consolidation changes, you will be able to access information from our
consolidation home page
or by visiting our
'New legislation'
page.
You can still refer to the Consolidation reference manual for consolidation information that has not been impacted by changes in the legislation.
You can still refer to the Consolidation reference manual for consolidation information that has not been impacted by changes in the legislation.
C9 Tax liabilities
C9-0 About this section
Section C9 provides detailed information about determining annual tax liabilities and managing tax obligations in a consolidated group, including:
- •
- guidelines and a checklist of the records that members of a consolidated group need to keep
- •
- arrangements for the income tax return for consolidated groups
- •
- arrangements for group members with a substituted accounting period (SAP)
- •
- detailed worked examples showing the processes and calculations involved in working out certain aspects of tax liabilities in a consolidated group.
For general information about these aspects of consolidation see:
→
'Determining annual liability', B3-3
→
'Managing obligations', B3-4
Current at 6 May 2011