Commonwealth Consolidated Acts

NEW BUSINESS TAX SYSTEM (CONSOLIDATION) ACT (NO. 1) 2002 - SECT 703.10

             (1)  A consolidatable group consists of:

                     (a)  a single ^* head company; and

                     (b)  all the ^* subsidiary members of the group.

             (2)  To avoid doubt, a consolidatable group cannot consist of a ^* head company alone.

---

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]