Message-ID: <1766837744.6391.1711654096453.JavaMail.tomcat@ip-10-129-228-235> Subject: Exported From Confluence MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_Part_6390_443912658.1711654096452" ------=_Part_6390_443912658.1711654096452 Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: quoted-printable Content-Location: file:///C:/exported.html Consolidation eligibility (subsidiary) (ces)

Consolidation eligibility (subsidiary) (ces)

For an entity to be a subsidiary member of a consolidated group, the ent= ity must:

  • Be a Company, Partnership or Trust

  • Be a wholly-owned subsidiary

  • Be a Australian resident

  • If a company, have some of its income taxed at the general company t= ax rate

  • Not be an excluded entity - refer to Entity Classes for Tax Consolidat= ion.

 
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