This final Taxation Determination was issued on 29 November 2006. It was previously issued in draft form as TD 2005/D37: see 2005 TAXVINE No 40 (15) (14 October 2005). Its full title is "Income tax: consolidation: membership: where a consolidatable group comes into existence at some time during a day can the head company make a choice under s 703-50 of ITAA1997 specifying that day as the day on and after which the consolidatable group is taken to be consolidated?" The answer given is Yes.
For a copy of TD 2006/74, go here