• Notification of a new eligible tier-1 company of a multiple entry consolidated (MEC) group

    The provisional head company (PHC) of a multiple entry consolidated (MEC) group can make a written choice to allow a new eligible tier-1 company of the top company to join the MEC group. If they make this choice, they must notify us.

    How to notify us

    The head company or its 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 (NAT 73442, PDF, 302KB). You can download this publication in Portable Document Format (PDF).

    The head company must notify us about the entry of the new eligible tier-1 company and its subsidiaries (if any) by one of the following dates:

    • the date it lodges its income tax return for the income year in which the new eligible tier-1 company joined the MEC group

    • if a return is not required, by the date it would otherwise be due.
      Last modified: 19 Mar 2013QC 27277