MEC group
A MEC group is a group of Australian entities that is wholly foreign-owned and doesn't have a common Australian resident head company. The provisional head company's public officer, as listed in the Australian Business Register (ABR), must notify us within 28 days of an entity joining or leaving the multiple entry consolidated (MEC) group.
When this happens before we are notified about the group's formation, the details of the changes in membership of the group must be given as part of the formation notice – see section C or D of the formation notice.
How to notify us
To notify us that a member has joined or left an existing group, download and complete the Notification of members joining and/or leaving a multiple entry consolidated (MEC) group (NAT 7025, PDF 266KB)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 provisional head company's tax agent can notify us using the practitioner lodgment service.
Don't use this form to notify us about:
- the entry or exit of a member of a consolidated group
- a new eligible tier-1 company becoming a member of a MEC group. Notice of this should be made on a Notification of a new eligible tier-1 company of a multiple entry consolidated (MEC) group form (NAT 73442).
You shouldn't notify us that a company has left the group when it goes into liquidation. A company in liquidation remains a member of an MEC group until it is deregistered.
For details about the personal information we collect from you see Privacy notice – Members joining or leaving a multiple entry consolidated group.
Lodging your application
Keep a copy of your completed application (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:
- 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
- Go to the Topic list and select Registrations
- Go to the Subject list and select Consolidation registration enquiry
- Attach the 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 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:
- Select Communication, then Practice mail
- Create a New message
- Go to the Topic list and select Registrations
- Go to the Subject list and select Consolidation registration enquiry
- From Enquiry type select I am enquiring on behalf of client
- Search for and select your client
- Attach the 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.
For more information, see:
- other Notification forms and instructions
- Consolidation home page.