The provisional head company's public officer, as listed in the Australian Business Register (ABR), must notify us within 28 days of an entity joining or leaving the multiple entry consolidated (MEC) group.
When this happens before we are notified about the group's formation, the details of the changes in membership of the group must be given as part of the formation notice – see section C or D of the formation notice.
How to notify us
To notify us that a member has joined or left an existing group, download and complete the Notification of members joining and/or leaving a multiple entry consolidated (MEC) group (PDF, 273KB)This link will download a file form (NAT 7025).
Alternatively, the provisional head company's tax agent can notify us using the practitioner lodgment service.
Do not use this form to notify us about:
- the entry or exit of a member of a consolidated group
- a new eligible tier-1 company becoming a member of an MEC group. Notice of this should be made on a Notification of a new eligible tier-1 company of a multiple entry consolidated (MEC) group form (NAT 73442).
You should not notify us that a company has left the group when it goes into liquidation. A company in liquidation remains a member of an MEC group until it is deregistered.
For details about the personal information we collect from you see Privacy notice – Members joining or leaving a multiple entry consolidated group.
An MEC group is a group of Australian entities that is wholly foreign-owned and does not have a common Australian resident head company. Use this form to notify us of members joining and/or leaving a multiple entry consolidated (MEC) group. NAT 7025