Other

Consolidation - entity rules - not subsidiary for whole year

Consolidation: losses - transferee's adjusted market value

Consolidation:- limit on utilisation of concessional losses

Consolidation: effect of 'not at arm's length' transactions on modified market value

Consolidation - GST input tax credits

Consolidation - GST payable and assessable income

Consolidation: Entry history rule debts included in assessable income of a subsidiary member prior to consolidation

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

Consolidation - choice to consolidate - choice does not have effect

Consolidation - extent a tax loss is transferred from a corporate tax entity to a head company

Consolidation - modified market value and a third party debt/equity swap

Consolidation - modified market value and a non-arm's length loan

Consolidation - trust - unit trust

Consolidation - Cancelling the transfer of a group loss

Consolidation: loss transfer testing - pattern of distributions test - a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of a company

Consolidation: transfer testing - continuity of ownership test -a non-fixed trust holds fixed entitlements to 50% or more of the income or capital of the head company

Consolidation: meaning of the term 'the company' in Item 4 in the table in subsection 707-320(2) of the Income Assessment Act 1997 (ITAA 1997) in the context of a multiple entry consolidated (MEC) group

Consolidation: consolidated group - entity leaving with a liability - application of commercial debt forgiveness rules

Income tax: Consolidation: Single entity rule and assessable recoupment

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