Published on 11 Jun 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper focusses on the cost benefit analysis of deciding whether to consolidate or not, including:
- who can form part of the consolidated group
- treatment of assets and losses
- steps to be taken to select group and elect to consolidate
- when does the decision to consolidate have to be made?
- is restructuring an option?
Current at 15 July 2009
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