Companies in same wholly-owned group

CGT roll-over: whether a partnership can be a member of a 'wholly owned group'

Capital Gains Tax: Subdivision 126-B roll-over: asset transfer between foreign resident companies - asset originally acquired from Australian resident company under a roll-over

CGT Roll-Over Relief: same wholly-owned 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 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: capital gains: may roll-over relief under Subdivision 126-B of the Income Tax Assessment Act 1997 be available where three or more eligible tier-1 companies are restructured such that one of the eligible tier-1 companies becomes a wholly-owned subsidiary of one of the other eligible tier-1 companies and a choice to form a MEC group is made for that same day?