Consolidations 2025

The following topics are available for information on Consolidations:

• Consolidated Groups Losses Schedule (bx) 2025

• Notification of Members joining or leaving a Consolidated Group (bn) 2025

• Consolidation Eligibility tests 2025 (ce and ces) to assist you in streamlining the Consolidation process:

  • Consolidation eligibility (head) (ce) 2025

  • Consolidation eligibility (subsidiary) (ces) 2025

• Consolidated Group Membership Register (cgm) 2025

• Consolidation Losses Worksheet (clw) 2025

• Consolidated Losses Utilisation Worksheet (clu) 2025

• Consolidation Group Profile 2025

• Consolidated Group Transferred Tax Losses schedule (ctl) 2025

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.