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17 May 1010 Consolidation reference manual updates

The consolidation reference manual has been updated and is now current as at 15 April 2010.

The new or revised sections are as follows:

  • A1 Summary and detailed contents (Revised)
  • B3-2 Paying PAYG instalments (Revised)
  • C3-0 About this section (Revised)
  • C3-1 Treatment of losses (Revised)
  • C3-4-343 Adjusting available fraction – multiple adjustments under a scrip for scrip acquisition (New)
  • C3-4-570 Transfer and utilisation of a tax loss with a foreign loss component where the loss maker joins part-way through the head company’s income year (New)
  • C8-1 Treatment of PAYG instalments (Revised)
  • C10-2-320 Apportioning the use of losses – new eligible tier-1 company joins part-way through income year (Revised)


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