ITAA 1997 s 3-90

Consolidation: Special conversion event - MEC group coming into existence

Acquisition of the beneficial ownership of all of the shares in a subsidiary member of a consolidated group by another consolidated group

Continuing Majority-Owned Entity Test

Consolidation - retained cost base assets - identification of

Consolidation: life insurance - head company treated as a life insurance company

Consolidation: entry Allocable Cost Amount - identifying the relevant asset for the purposes of section 705-56 of the ITAA 1997

Australian financial institution (AFI): application of paragraph (d) in the definition of an AFI under subsection 317(1) of the Income Tax Assessment Act 1936 to the head company of a consolidated group

Functional Currency Choice: A subsidiary member within a tax consolidated group cannot use a currency that is different from the 'applicable functional currency' chosen by the head company of that tax consolidated group, for the purposes of working out the head company's taxable income or tax loss

Consolidation: residual tax cost setting rules: pre rules: deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract in the joining time income year

Consolidation: tax cost setting - deductibility under section 8-1 of the ITAA 1997 of the tax cost setting amount of a commodity swap contract at the maturity of the swap contract

Expansion of the taxable payments reporting system to road freight, security, investigation or surveillance, and information technology services

Temporary full expensing

The New Tax System: the meaning of entity carrying on an enterprise for the purposes of entitlement to an Australian Business Number

Income tax: consolidation: will a choice to consolidate under Part 3-90 of the Income Tax Assessment Act 1997 affect the method of income recognition of the consolidated group?

Income tax: consolidation: is Australian currency, where it is taken to be foreign currency under section 960-80 of the Income Tax Assessment Act 1997 for the purposes of the functional currency provisions, treated as a retained cost base asset under the consolidation regime?

Income tax: consolidation: what is the meaning of 'liability owed' in section 711-40 of the Income Tax Assessment Act 1997?

Income tax: consolidation: what is the tax cost of an asset of a leaving entity that is only recognised upon the entity ceasing to be a subsidiary member of a consolidated group when the single entity rule ceases to apply?

Income tax: can the head company of a consolidated group make a choice to use the 'applicable functional currency' under section 960-60 of the Income Tax Assessment Act 1997, where it is an Australian resident required to prepare financial reports under section 292 of the Corporations Act 2001?

Income tax: consolidation: cost setting: is a joining entity's entitlement to claim a deduction for (or to otherwise deal with) a tax loss an asset for the purposes of section 705-35 of the Income Tax Assessment Act 1997 if: (a) the tax loss is the subject of a loss transfer agreement entered into after the joining entity became a member of the consolidated group; (b) the loss transfer takes effect prior to that time; and (c) the joining entity is not entitled to a subvention payment?

Income tax: consolidation: what is an excluded asset under subsection 705-35(2) of the Income Tax Assessment Act 1997 ?