Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
Division 703
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Consolidated groups and their members
SECTION 703-1
What this Division is about
(a) are resident in Australia; and
(b) are wholly-owned subsidiaries of the head company (either directly or through other companies, trusts and partnerships).
View history note
Hide history noteA consolidated group and a consolidatable group each consists of a head company and all the companies, trusts and partnerships that:
A consolidatable group becomes consolidated at a time chosen by the company that was the head company at the time.
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