The Consolidation reference manual was last updated on 15 July 2011. It does not contain any changes to consolidation legislation that has occurred since that 1 Feb 2017 This reference manual provides guidance on consolidation for income tax purposes. The last and final updates incorporated into this reference This reference manual provides guidance on consolidation for income tax Note: The Consolidation reference manual was last updated on 15 July 2011. ato when ato contact ato here ato business ato who ato web ato also ato now ato including ato guide ato shop ato directory ato board ato location ato change ato working ato against ato standard ato tax ato person ato below ato mobile .. charged ato broad ato taiwan ato und ato chosen ato demo ato greece ato lg