When can the FTA restrict a tax group from forming?

The FTA can refuse to allow tax grouping if: 

• The transactions between the members are insufficient; there are few or no meaningful transactions amongst members of the tax group.

• Allowing the group to form will make it difficult for the FTA to audit them because the group does not share any common features of an audit.

• Allowing the group to form will result in only one advantage, namely a cash offset benefit.

• Allowing the group to form would add to the workload of the FTA, which includes the points mentioned above as well as others.