AASB 10/IFRS 10 Consolidated Financial Statements requires that intragroup transactions be:

	a.	eliminated in full on consolidation.
	b.	eliminated in full in the books of the parent and subsidiary.
	c.	eliminated on consolidation to the extent of the parents interest in the subsidiary.
	d.	eliminated in the books of the parent and subsidiary to the extent of the parents interest in the subsidiary.