Consolidations

Access consolidations and consolidated groups approved forms.

Last updated 20 January 2025

List of approved forms – consolidations
Title	Approved form legislative reference	NAT number
Consolidations – Tax sharing agreements (TSA)External Link (see note 2)	Joint and several liabilities of the subsidiaries of the head company of a consolidated group are tax-related liabilities but may be reduced if a valid TSA exists and is produced when required. Sections 721-25(3) and 721-15(3A) of the Income Tax Assessment Act 1997.	No NAT number
Notification of formation of an income tax consolidated groupExternal Link	Section 703-58 of the Income Tax Assessment Act 1997.	6781
Notification of members joining and/or leaving an income tax consolidated groupExternal Link	Items 1 and 2 of section 703-60(1) of the Income Tax Assessment Act 1997.	6782
Notification of error(s) in the calculation of tax cost setting amounts – Income tax consolidated groupExternal Link	Subsection 705-315(6) of the Income Tax Assessment Act 1997. Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.	71251
Notification of head company no longer eligible: income tax consolidated group ceases to existExternal Link	Item 3 of section 703-60(1) of the Income Tax Assessment Act 1997.	6783
Notification of a new eligible tier-1 company of a multiple entry consolidated (MEC) groupExternal Link	Section 719-77(2) of the Income Tax Assessment Act 1997.	73442
Notification of continuation of a multiple entry consolidated (MEC) group with a new provisional head companyExternal Link	Section 719-79 of the Income Tax Assessment Act 1997.	7052
Notification of conversion to a multiple entry consolidated (MEC) group (special conversion event)External Link	Section 719-78(2) of the Income Tax Assessment Act 1997.	7026
Notification of conversion of a multiple entry consolidated (MEC) group to a consolidated groupExternal Link	Item 1 of subsection 703-60(1) of the Income Tax Assessment Act 1997.	74963
Notification of error(s) in the calculation of tax cost setting amounts – MEC groupExternal Link	Subsection 705-315(6) of the Income Tax Assessment Act 1997. Paragraph 355-25(2)(g) of Schedule 1 to the Taxation Administration Act 1953.	71252
Notification of formation of a multiple entry consolidated (MEC) groupExternal Link	Section 719-76 of the Income Tax Assessment Act 1997.	7024
Notification of members joining and/or leaving a multiple entry consolidated (MEC) groupExternal Link	Items 1 and 2 of section 719-80(1) of the Income Tax Assessment Act 1997.	7025
Notification of provisional head company no longer eligible (MEC group)External Link	Item 3 of section 719-80 of the Income Tax Assessment Act 1997.	7053
Designated Infrastructure Project (DIP) entity notificationExternal Link	Paragraph 415-15(2)(b) of the Income Tax Assessment Act 1997.	74666

Note 2: Not available on ato.gov.au or PODS.

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QC27234