Notification of conversion to a Multiple Entry Consolidated (MEC) group (special conversion event)
The head company of a consolidated group must notify us if they make a written choice to convert the consolidated group to a multiple entry consolidated (MEC) group.
How to notify us
The head company of the consolidated group or its tax agent must notify us about this conversion by completing a Notification of conversion to a multiple entry consolidated (MEC) group (NAT 7026, PDF, 315 KB).
The head company must notify us about the conversion to an MEC group by one for the following dates:
- the date they lodge their income tax return for the income year in which the conversion occurs
- if a return is not required, by the date it would otherwise be due.