changes.mady.by.user KimP
Saved on May 14, 2018
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For an entity to be a subsidiary member of a consolidated group, the entity 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 tax rate
Not be an excluded entity - refer to Entity Classes for Tax Consolidation.
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Consolidation Eligibility tests
Consolidations