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Notify us when converting a multiple entry consolidated (MEC) group to a consolidated group

The head company or its tax agent must notify us when converting from a MEC group to a consolidated group.

Last updated 9 March 2023

How to notify us

The head company of the consolidated group, or its tax agent, must notify us about this conversion by completing a Notification of conversion of a multiple entry consolidated (MEC) group to a consolidated group (NAT 74963 PDF 347KB)This link will download a file.

You must notify us by either:

  • the date you lodge the income tax return for the income year in which the conversion occurs
  • if a return is not required, by the date it would otherwise be due.

Privacy notice

For details about the privacy of your information see our Privacy notice – Notification of conversion of a MEC group to a consolidated group.

Consolidation

For an overview of Income tax consolidation and the benefits available to eligible taxpayers, read more about Consolidation.

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