Consolidation FOR Income TAX Purposes
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/not-for-profit-organisations/your-organisation/in-detail/income-tax/mutuality-and-taxable-income-for-not-for-profits/other-issues/consolidation-for-income-tax-purposes
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.