Consolidation eligibility (subsidiary) (ces) 2018 2018 2018

For an entity to be a subsidiary member of a consolidated group, the entity must:

• Be a Company, Partnership or Trust

• Be a wholly-owned subsidiary

• Be a Australian resident

• If a company, have some of its income taxed at the general company tax rate

• Not be an excluded entity - refer to Entity Classes for Tax Consolidation 2018 2018 2018.