Notify us of continuation of a multiple entry consolidated group with a new provisional head company

Provisional head company

When the provisional head company (PHC) of a multiple entry consolidated (MEC) group is no longer eligible to be the PHC, the remaining eligible tier-1 companies of the MEC group must make a written choice to appoint a new PHC if the group is to continue. The new PHC must notify us about its appointment within 28 days of the former PHC ceasing to be eligible.

If the former PHC ceased to be the PHC more than 28 days before we have been notified that the MEC group has been formed, the notice must be lodged no later than the formation notification.

How to notify us

The public officer of the new provisional head company, as listed in the Australian Business Register (ABR), or its registered tax agent must notify us about its appointment by completing a Notification of continuation of a multiple entry consolidated (MEC) group with a new provisional head company (NAT 7052, PDF 222KB)This link will download a file form.

Lodging your application

Keep a copy of your completed form 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 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 application form.
2. Save the completed form as a PDF to your computer.
3. Log into 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 Consideration 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 Grouping 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.