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This document outlines the procedure for lodging a notice regarding a notifiable event in the context of exemptions from duty for relevant consolidation and reconstruction transactions under the Duties

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What is relevant consolidation and reconstruction?

Relevant consolidation and reconstruction refers to the process of combining financial statements of multiple related entities into a single, consolidated financial statement.

Who is required to file relevant consolidation and reconstruction?

Entities that have multiple related entities, such as parent companies and subsidiaries, are typically required to file relevant consolidation and reconstruction.

How to fill out relevant consolidation and reconstruction?

To fill out relevant consolidation and reconstruction, entities need to gather the financial statements of all related entities, eliminate intercompany transactions, and combine the remaining financial data into a consolidated financial statement.

What is the purpose of relevant consolidation and reconstruction?

The purpose of relevant consolidation and reconstruction is to provide a comprehensive and accurate view of the financial performance and position of a group of related entities, rather than considering each entity separately.

What information must be reported on relevant consolidation and reconstruction?

The relevant consolidation and reconstruction typically require reporting information such as the financial statements of all related entities, eliminations of intercompany transactions, calculation of non-controlling interests, and preparation of consolidated financial statements.

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