The head company of the consolidated group, or its tax agent, must notify us about this conversion by completing a Notification of conversion of a multiple entry consolidated (MEC) group to a consolidated group (NAT 74963 PDF 347KB)This link will download a file.
You must notify us by either:
- the date you lodge the 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.
For details about the privacy of your information see our Privacy notice – Notification of conversion of a MEC group to a consolidated group.
For an overview of Income tax consolidation and the benefits available to eligible taxpayers, read more about Consolidation.The head of a company or its tax agent must notify us when converting from a MEC group to a consolidated group.