ITAA 1997 s 711-55

Consolidation: MEC group - wholly-owned subsidiary of an eligible tier-1 (ET-1) company ceases to be a member of the MEC group at the same time as the ET-1 company

Consolidation: life insurance - tax cost setting amount for membership interests where unit trusts cease to be subsidiary members of a consolidated group

Consolidation: consolidated group - allocable cost amount for a leaving entity - the exit step 4 amount