The head company's public officer – or the public officer of the former head company if it has ceased to exist – as listed in the Australian Business Register (ABR), must notify us within 28 days of an entity joining or leaving a consolidated group.
When this occurs before we have been notified of the formation of the consolidated group, the details of the changes in membership must be given as part of the formation notice – see section B or C of the formation notice.
How to notify us
To notify us about a member joining or leaving an existing group, download and complete the Notification of members joining and/or leaving an income tax consolidated group (PDF, 387KB)This link will download a file form (NAT 6782).
Alternatively, the head company's registered tax agent can notify us of the changes via the practitioner lodgment service (PLS)
Note: Do not use this form for multiple entry consolidated (MEC) groups – refer instead to Notification forms for multiple entry consolidated groups.
You should not notify us that a company has left the consolidated group when it goes into liquidation. A company in liquidation remains a member of a group until it is deregistered.
See also
- Other Notification forms and instructions
- Consolidation home page