ITAA 1997 s 703-50

Income tax: consolidation: membership: are the eligible tier-1 companies of a foreign-owned group required to form a single MEC group which includes all those eligible tier-1 companies?

Income tax: consolidation: membership: if an Australian resident entity satisfies all the conditions for being a member of a consolidatable or potential MEC group including, where appropriate, either section 701C-10 or section 701C-15 of the Income Tax (Transitional Provisions) Act 1997, can that entity remain outside the group when the group consolidates?

Income tax: consolidation: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where two eligible tier-1 companies are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of the other eligible tier-1 company that immediately before the transfer had no wholly-owned subsidiaries?

Income tax: consolidation: membership: where a consolidatable group comes into existence at some time during a day can the head company make a choice under section 703-50 of the Income Tax Assessment Act 1997 specifying that day as the day on and after which the consolidatable group is taken to be consolidated?

Income tax: scrip for scrip roll-over: proposed merger and acquisition of units in RFM Australian Wine Fund

Capital gains tax: scrip for scrip rollover - unit in a public trading trust exchanged for a share in a company

Capital gains tax: CGT discount - discount capital gain distributed by public trading trust to unit holder

Consolidation - choice to consolidate - cannot amend date specified in effective choice

Consolidation - choice to consolidate - choice does not have effect

Consolidation: meaning of a day for purposes of Part 3-90 of the ITAA 1997

Consolidation: effect on head company of a consolidated group of an election made by a subsidiary member under section 775-150

Consolidation: membership - eligibility to form a consolidated group where a subsidiary member holds shares in the head company

Consolidation: tax cost setting rules - acquisition of a consolidated group

Consolidation: tax sharing agreement - the head company's due time for a group liability following an amendment to a nil assessment

Consolidation: tax cost setting rules - acquisition of a MEC group

Income tax: consolidation: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where two eligible tier-1 companies, without any wholly-owned subsidiaries, are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of the other eligible tier-1 company?

Income tax: consolidation: membership: are the eligible tier-1 companies of a foreign-owned group required to form a single multiple entry consolidated group which includes all those eligible tier-1 companies?

Income tax: consolidation: membership: can an Australian resident subsidiary which qualifies as a transitional foreign-held subsidiary or a transitional foreign-held indirect subsidiary of a consolidatable or potential MEC group under the transitional rules in Division 701C of the Income Tax (Transitional Provisions) Act 1997 remain outside the group when the group consolidates?

Income tax: consolidation: membership: where a consolidatable group exists at the beginning of the day specified by the head company in its choice to consolidate, when does the consolidated group come into existence?

Group company loss transfers: two companies wholly-owned by a corporate unit trust