INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

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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