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.

C7 Making a choice in writing - and notifying

C7-0 About this section

About this section
To consolidate, a head company of a consolidatable group must make a choice in writing that it is forming a consolidated group from a certain date. The head company must also notify the ATO of its choice to form a consolidated group. The ATO must also be notified when members join or leave the group or the group ceases to exist. This section provides information on how to make a choice in writing and the notification requirements. Multiple entry consolidated (MEC) groups use different notification forms. → 'MEC groups - notices to be given to the Commissioner', C10-1-110

About this section

To consolidate, a head company of a consolidatable group must make a choice in writing that it is forming a consolidated group from a certain date. The head company must also notify the ATO of its choice to form a consolidated group.

The ATO must also be notified when members join or leave the group or the group ceases to exist.

This section provides information on how to make a choice in writing and the notification requirements.

Multiple entry consolidated (MEC) groups use different notification forms. → 'MEC groups - notices to be given to the Commissioner', C10-1-110

Current at 6 May 2011

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