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  • Notify us when forming an income tax consolidated group

    A consolidated group is formed when the head company of a consolidatable group makes a written choice to do so from a particular date; that is, the date of consolidation. The head company must also notify us about the formation of the consolidated group using the appropriate form.

    When a choice is made to form a new consolidated group, the new 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.

    We recommend the head company submits the notification at least 2–3 weeks before lodging its income tax return. This will allow us to update our records for the group and ensure the return is processed correctly.

    Remember, once the head company chooses to consolidate, that choice cannot be revoked and the date of consolidation cannot be changed.

    How to notify us

    Either the head company's public officer, as listed in the Australian Business Register (ABR), or its registered tax agent can notify us of the formation of a consolidated group by completing and lodging a Notification of formation of an income tax consolidated group (PDF, 290KB)This link will download a file form (NAT 6781).

    Alternatively, the tax agent can notify us of the formation when lodging an income tax return 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.
    • When completing NAT 6781, active companies must provide their TFN and/or ABN along with their ACN (Dormant/trustee companies are only required to provide their ACN).

    See also

    Last modified: 26 Apr 2022QC 27161