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.
C1 Eligibility
C1-0 About this section
| This section contains a series of flowcharts, reference material and examples that will help you determine whether your business structure contains one or more consolidatable groups.
It is designed to enable you to test each entity in your business structure to determine whether it qualifies as a head company, a subsidiary member or an entity that cannot be part of a consolidatable group. |
Current at 4 June 2004