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

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 343KB)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.

You must notify us by either:

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

We recommend the head company submits the notification 28 days before lodging its income tax return. This will allow us to update our records for the group and ensure the return is processed correctly.

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 application, it is 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 in to Online services for business
4. Select Communication, then Secure mail
5. Create a New message
6. Select Registrations from the Topic list
7. Select Consolidation registration enquiry from the Subject list
8. Attach the application 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 application.

Tracking progress of your application

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. Select Registrations from the Topic list

4. Select Consolidation registration enquiry from the Subject list

5. Select I am enquiring on behalf of client from Enquiry type

6. Search for and select your client

7. Attach the application 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.

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, see Consolidation.