Head company/group return
In the fields for company name, Australian business number (ABN) and addresses on page 1 of the return form, show the head company's details (or provisional head company in the case of a MEC group). References to 'you' or 'your' on the return form refer to the head company. The head company gives an aggregated response for all members of the group to requests for information.
If completing a return form for a subsidiary accounting for one or more non-membership periods, show the subsidiary's details in the fields for company name, ABN and addresses on page 1 of the return form. References to 'you' or 'your' on the return form refer to the subsidiary.