Notification of members joining and or leaving the group

Head company's public officer

The head company's public officer – or the public officer of the former head company if it has ceased to exist – as listed in the Australian Business Register (ABR), must notify us within 28 days of an entity joining or leaving a consolidated group.

When this occurs before we have been notified of the formation of the consolidated group, the details of the changes in membership must be given as part of the formation notice – see section B or C of the formation notice.

How to notify us

To notify us about a member joining or leaving an existing group, download and complete the Notification of members joining and/or leaving an income tax consolidated group (NAT 6782, PDF 360KB)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.

Alternatively, the head company's registered tax agent can notify us of the changes via the practitioner lodgment service (PLS).

Note: Don't use this form for multiple entry consolidated (MEC) groups – refer instead to Notification forms for multiple entry consolidated groups.

You shouldn't notify us that a company has left the consolidated group when it goes into liquidation. A company in liquidation remains a member of a group until it is de-registered.

Lodging your application

Keep a copy of your completed form (and supplementary spreadsheet 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 form, it's 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:

1. Fill in the form
2. Save the completed form as a PDF to your computer
3. Log in to Online services for business
4. Select Communication, then Secure mail
5. Create a New message
6. Go to the Topic list and select Registrations
7. Go to the Subject list and select Consolidation registration enquiry
8. Attach the form and any attachments
9. Provide your contact details and complete the declaration
10. Select Send.

You will receive a receipt number once you've lodged your form.

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. Go to the Topic list and select Registrations
4. Go to the Subject list and select Consolidation registration enquiry
5. From Enquiry type select I am enquiring on behalf of client
6. Search for and select your client
7. Attach the 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.

For more information, see:

• other Notification forms and instructions
• Consolidation home page.