L1 to L8 - consolidated groups and MEC groups

Consolidation: chosen transitional entity - CGT event L1

Consolidation: CGT event L5 where ACA is not negative after step 4

Effects of the Addendum to Taxation Ruling 2002/14

Multiple entry consolidated (MEC) groups avoiding CGT through intra-group debt

Income tax: consolidation: asset cost setting rules: where the cost and value of the reset cost base assets of a joining entity are so small or trifling that they are de minimis, can they be ignored when determining whether a CGT event L4 loss is available under section 104-515 of the Income Tax Assessment Act 1997?