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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.

    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). Do not use this form for multiple entry consolidated (MEC) groups.

    The head company must notify us of the group's formation by one of the following:

    • the date it lodges its income tax return for the income year in which the chosen date of consolidation occurs
    • if the head company does not need to lodge an income tax return, by the date it would otherwise be due.

    We recommend the head company submits the notification two or three weeks before they lodge their 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.

    Last modified: 26 Feb 2020QC 27161