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  • Notify us when a provisional head company is no longer eligible (MEC group)

    When the provisional head company (PHC) of a multiple entry consolidated (MEC) group is no longer eligible to be the PHC of the group, it must notify us within 28 days of ceasing to be the PHC of the group.

    If the former PHC ceased to be the PHC before we are notified that the MEC group has been formed, this notice must be lodged by no later than the day the income tax return is lodged for the income year in which this event occurs.

    How to notify us

    The public officer of the former provisional head company, as listed in the Australian Business Register (ABR), or its registered tax agent must notify us that it is no longer eligible by completing a Notification of provisional head company no longer eligible (PDF, 286KB)This link will download a file form (NAT 7053).

    Last modified: 26 Feb 2020QC 27168