MEC groups
A MEC group is a group of Australian entities that is wholly foreign-owned and does not have a common Australian resident head company. A MEC group is formed when all of the eligible tier-1 companies of a potential MEC group make a written choice to form a MEC group from a particular date; that is, the date of consolidation. The head company of the MEC group must also notify us about the formation of the group using the appropriate form.
How to notify us
Either the head company's public officer, as listed in the Australian Business Register (ABR), or its registered tax agent can notify us about the group's formation by completing a Notification of formation of a multiple entry consolidated (MEC) group (NAT 7024, PDF 359KB)This link will download a file form.
If you need more room to add or remove additional members, also download the Income tax consolidated (ITC) or multiple entry consolidated (MEC) group add or remove additional members (NAT 75754) spreadsheet.
Use this spreadsheet as a supplementary form to notify us of additional members where you run out of fillable space on the notification form. You can include up to 1,000 entities.
Do not use this form for consolidated groups.
This formation notification is not sufficient to meet the requirement to make a choice in writing to form a MEC group.
Notifying us is not the same as making written choice to form a MEC group. The requirement to make a written choice is in addition to the requirement to notify us of the formation.
The head company must notify us about the group's formation by one of the following dates:
- the date it lodges its income tax return for the income year in which the chosen date of consolidation occurs
- if a return is not required, by the date it would otherwise be due.
We recommend the head company submits the notification 28 days before lodging their income tax return. This will allow us to update our records for the group and ensure the return is processed correctly.
Remember, once the choice to consolidate is made, that choice cannot be revoked and the date of consolidation cannot be changed.
For details about the personal information we collect from you see Privacy notice – Formation of a multiple entry consolidated group.
Lodging your application
Keep a copy of your completed application (and supplementary form if used) for your records. Lodge the original including any attachments using either:
- secure mail in Online services for business
- practice mail in Online services for agents
Lodge through Online services for business
If you use Online services for business to lodge your application, it is more secure and will be processed faster than if you lodge by mail.
Follow these steps to lodge through secure mail in Online services for business:
- Fill in the application form
- Save the completed form as a PDF to your computer
- Log in to Online services for business
- Select Communication, then Secure mail
- Create a New message
- Select Registrations from the Topic list
- Select Consolidation registration enquiry from the Subject list
- Attach the application form and any attachments
- Provide your contact details and complete the declaration
- Select Send.
You will receive a receipt number once you've lodged your application.
Tracking your application progress
You can track the progress of your application in Online services for business, by selecting Your dealings from the Communication menu.
Lodge through Online services for agents
Follow these steps to lodge through practice mail in Online services for agents:
- Select Communication, then Practice mail
- Create a New message
- Select Registrations from the Topic list
- Select Consolidation registration enquiry from the Subject list
- Select I am enquiring on behalf of client from Enquiry type
- Search for and select your client
- Attach the application form and any attachments
- Provide your contact details and complete the declaration
- Select Send.
You will receive a receipt number once the message has successfully been sent.