Membership (including rules)

Consolidation - voluntary deregistration subsidiary

Consolidation - liquidation of a head company

Consolidation: subsidiary in liquidation - membership of consolidated group

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

Consolidation - choice to consolidate - choice does not have effect

Consolidation: testing 'continuing majority-owned entity' status for a demerged entity in a multi-tiered corporate structure

Consolidation: subsidiary member

Consolidation: value and loss donor rules - a loss can only be taken into account for the value donor rule or loss donor rule but not both

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

Consolidation: Membership and Discretionary Trusts

Consolidation: membership - restructure of membership interests supporting components of life insurance business

Consolidation: Public trading trust - choice to form a consolidated group

Consolidated Group: mutuality principle

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

Consolidations: a company interposed between the shareholders and the head companies of two separate consolidated groups

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

Consolidation: membership - transitional foreign-held subsidiary acquires a wholly-owned subsidiary after formation

Consolidation: membership rules - foreign hybrid company

Consolidation: MEC group - interposition of a partnership of foreign resident wholly-owned subsidiaries of a top company, between the top company and an eligible tier-1 company

Consolidation: eligibility to be a subsidiary member of a consolidated group - residence and the single entity rule