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Comment: 2018 compliance changes
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Click this link for information on Consolidated group losses schedule on the ATO website.

For a PDF version of the Consolidated Losses Schedule BX showing ELS tags and Tax codes click this link - Consolidations.pdf

CCH References

14-000 Consolidation regime

14-100 Loss transfer tests

14-130 Loss utilisation - available fraction method

14-120 Loss utilisation - concessional method

14-140 Loss utilisation - transitional available fraction method

14-610 MEC Groups

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Consolidations