Private ruling: Choice to become head company of a consolidated group
Date of advice: 17 November 2025
Published: 5 January 2026

Ruling: The Commissioner made a private ruling in respect of whether Company XXX made a choice under subsection 615-30(2) of the Income Tax Assessment Act 1997 (ITAA 1997) to become the head company of a consolidated group within the time specified under paragraph 615-30(3)(b) of the ITAA 1997.