Notification of head company no longer eligible: group ceases to exist

When the head company is no longer eligible, the consolidated group ceases to exist. The former head company, or the public officer of the former head company if the company ceases to exist, must notify us within 28 days of the head company becoming ineligible.

Where the consolidated group ceases to exist before we are notified about its formation, this notice must be given by the time the income tax return is lodged for the year in which the choice to form the group is made.

How to notify us

To notify us that the head company has become ineligible, download and complete a Notification of head company no longer eligible: income tax consolidated group ceases to exist (NAT 6783, PDF, 284KB).

Do not use this form for multiple entry consolidated (MEC) groups.

You should not notify us that the head company has become ineligible when it goes into liquidation. A company in liquidation remains eligible to be a head company until it is deregistered. You should only notify us that the head company has become ineligible once it has been deregistered.