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Notify us when converting a multiple entry consolidated (MEC) group to a consolidated group

The head company or its tax agent must notify us when converting from an MEC group to a consolidated group.

Last updated 24 November 2024

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 of a multiple entry consolidated (MEC) group to a consolidated group (NAT 74963, PDF 347KB)This link will download a file form.

You must notify us by either:

  • the date you lodge the income tax return for the income year in which the conversion occurs
  • the date it would otherwise be due, if a return is not required.

We recommend the head company submits the notification 28 days before lodging its income tax return. This will allow us to update our records for the group and ensure the return is processed correctly.

Privacy notice

For details about the privacy of your information see our Privacy notice – Notification of conversion of a MEC group to a consolidated group.

Consolidation

For an overview of income tax consolidation and the benefits available to eligible taxpayers, see Consolidation.

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