The provisional head company of a multiple entry consolidated (MEC) group must notify us if it makes a written choice to allow a new eligible tier-1 company of the top company to join the MEC group.
The provisional head company must notify us:
- no later than the date it lodges its income tax return for the income year in which the special conversion event occurs, or
- if a return is not required for that income year, the date it would have otherwise been due.
How to notify us
The public officer of the head company, as listed in the Australian Business Register (ABR), or its registered tax agent must notify us that the new eligible tier-1 company has joined the group, using a Notification of a new eligible tier-1 company of a multiple entry consolidated (MEC) group (PDF, 355KB)This link will download a file form (NAT 73442).
See also
- Other Notification forms and instructions
- Consolidation home page