A consolidated group will continue to exist where a company is interposed between a head company and its shareholders if the interposed head company makes a choice for the group to continue within 28 days of the date the share exchange is completed. The interposed head company must also notify us of the details.
How to notify us
To notify us, the public officer of the new interposed head company, as listed in the Australian Business Register (ABR), should download and complete a Notification of the continuation of a consolidated group with a new interposed head entity (PDF, 239KB)This link will download a file form (NAT 71275).
Note: Do not use this form for multiple entry consolidated (MEC) groups – refer instead to Notification forms for multiple entry consolidated groups.
See also
- Other Notification forms and instructions
- Consolidation home page