Consolidations 2018 2018 2018

The following topics are available for information on Consolidations:

• Consolidated Groups Losses Schedule (bx) 2018 2018 2018

• Notification of Members joining or leaving a Consolidated Group (bn) 2018 2018 2018

• Consolidation Eligibility tests 2018 2018 2018 (ce and ces) to assist you in streamlining the Consolidation process:

  • Consolidation eligibility (head) (ce) 2018 2018 2018

  • Consolidation eligibility (subsidiary) (ces) 2018 2018 2018

• Consolidated Group Membership Register (cgm) 2018 2018 2018

• Consolidation Losses Worksheet (clw) 2018 2018 2018

• Consolidated Losses Utilisation Worksheet (clu) 2018 2018 2018

• Consolidation Group Profile 2018 2018 2018

The Consolidations area is very complex. Simplifying matters, to better understand them, we can identify three basic tasks:

1. Decide whether the entities are eligible to Consolidate

2. Perform the Asset Revaluation

3. Deal with the Losses and Loss Bundles on Consolidation

Further information about the consolidation measures, including the Consolidation reference manual, click this link for the current year information on the ATO website.