• Head company no longer eligible (consolidated group ceases to exist)

    The head company or its former public officer (if it no longer exists) must notify the ATO within 28 days of the head company becoming ineligible to be a head company. Where this happens more than 28 days before the group's formation is notified to the ATO, notice must be given at the same time as notification of the choice to consolidate.

    When the head company becomes ineligible, the group ceases to exist.

    To notify the ATO of the head company becoming ineligible, download and complete the Notification of head company no longer eligible: group ceases to exist form. Authorisation requirements are the same as those applying to forming a group.

    Do not use this form for MEC groups.

      Last modified: 17 Sep 2007QC 27145