When the provisional head company (PHC) of a multiple entry consolidated (MEC) group is no longer eligible to be the PHC of the group, it must notify us within 28 days of ceasing to be the PHC of the group.
If the former PHC ceased to be the PHC before we are notified that the MEC group has been formed, this notice must be lodged by no later than the day the income tax return is lodged for the income year in which this event occurs.
How to notify us
The public officer of the former provisional head company, as listed in the Australian Business Register (ABR), or its registered tax agent must notify us that it is no longer eligible by completing a Notification of provisional head company no longer eligible (PDF, 337KB)This link will download a file form (NAT 7053).
For details about the personal information we collect from you see Privacy notice – Provisional head company no longer eligible.An MEC group is a group of Australian entities that is wholly foreign-owned and does not have a common Australian resident head company. Form to notify of provisional head company no longer eligible (MEC) group ceases to exist. NAT 7053