April 3, 2024 Neil Brydges Tax Consolidation, Taxation, Federal Taxes, Business Structuring, Business Law, Asset Protection Part 1: tax consolidation for SMEs series: pros and cons of forming a consolidated group? April 3, 2024 Neil Brydges Tax Consolidation, Taxation, Federal Taxes, Business Structuring, Business Law, Asset Protection This is the first article in a series that aims to demystify the application of the tax consolidation rules in Part 3-90 of the Income Tax Assessment Act 1997 for private groups and small and medium enterprises (SMEs).