• Notification of continuation of a Multiple Entry Consolidated (MEC) group with a new provisional head company

    When the provisional head company (PHC) of a multiple entry consolidated (MEC) group is no longer eligible to be the PHC the remaining eligible tier-1 companies of the MEC group must make a written choice to appoint a new PHC if the group is to continue. The new PHC must notify us about its appointment within 28 days of the former PHC ceasing to be eligible.

    If the former PHC ceased to be the PHC more than 28 days before we have been notified that the MEC group has been formed, the notice must be lodged no later than the formation notification.

    How to notify us

    The new provisional head company or its tax agent must notify us about its appointment by completing a Notification of continuation of a multiple entry consolidated (MEC) group with a new provisional head company (NAT 7052, PDF, 222KB).

      Last modified: 19 Mar 2013QC 27167