New consolidated group
A consolidated group is formed when the head company of a consolidatable group makes a written choice to do so from a particular date; that is, the date of consolidation. The head company must also notify us about the formation of the consolidated group using the appropriate form.
When a choice is made to form a new consolidated group, the new head company must notify us:
- no later than the date it lodges its income tax return for the income year in which the special conversion event occurs, or
- if a return is not required for that income year, the date it would have otherwise been due.
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.
Remember, once the head company chooses to consolidate, that choice cannot be revoked and the date of consolidation cannot be changed.
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 of the formation of a consolidated group by completing and lodging a Notification of formation of an income tax consolidated group (NAT 6781, PDF 360KB)This link will download a file form.
Alternatively, the tax agent can notify us of the formation when lodging an income tax return via the practitioner lodgment service (PLS).
Note
- Do not use this form for multiple entry consolidated (MEC) groups – refer instead to Notification forms for multiple entry consolidated groups.
- When completing NAT 6781, active companies must provide their TFN and/or ABN along with their ACN (Dormant/trustee companies are only required to provide their ACN).
Lodging your application
Keep a copy of your completed application for your records. Lodge the original including any attachments through:
- 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:
1. Select Communication, then Practice mail
2. Create a New message
3. Select Registrations from the Topic list
4. Select Consolidation registration enquiry from the Subject list
5. Select I am enquiring on behalf of client from Enquiry type
6. Search for and select your client
7. Attach the application form and any attachments
8. Provide your contact details and complete the declaration
9. Select Send.
You will receive a receipt number once the message has successfully been sent.
To help you complete the relevant paper form or online or PLS when notifying us of consolidation, see Notification forms and instructions.
For an explanation of how wholly-owned corporate groups are allowed to operate as a single entity for income tax purposes, see Consolidation.