2 Since the start of the income tax consolidation in 2002, members of a consolidated income tax group or a consolidated multi-entry group (MEC) (groups consolidated together) may enter into a EBA and, where appropriate, the application of the provisions which make each member of the group or joint venture jointly and severally liable for the various income tax liabilities of the group does not apply. 3 This is currently provided for in Article 444-90(1) of Schedule 1 TAA and was provided for before 1 July 2006 in former § 53 TAA. 4 Paragraph 7.1.40 of the report and recommendation 32. 5 Published by the treasurer and minister of competition and consumers at the time. . . .

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