Notify us that a head company is ineligible and the group ceases to exist

Head company of a consolidated group

A head company of a consolidated group will no longer be eligible if it:

• ceases to be an Australian resident company
• becomes a wholly owned subsidiary of another entity which is a member of an income tax consolidated group
• becomes a wholly owned subsidiary of another entity which is eligible to form an income tax consolidated group
• is no longer subject to the general company tax rate in respect of at least some of its taxable income.

When the head company is no longer eligible, the consolidated group ceases to exist. The public officer of the former head company, as listed with the Australian Business Register (ABR), or its registered tax agent, must notify us within 28 days of the head company becoming ineligible.

Where the consolidated group ceases to exist before we are notified about its formation, this notice must be given by the time the income tax return is lodged for the year in which the choice to form the group is made.

How to notify us

To notify us that the head company has become ineligible, download and complete the Notification of head company no longer eligible: income tax consolidated group ceases to exist (NAT 6783, PDF, 332KB)This link will download a file form.

Note: Don’t use this form for multiple entry consolidated (MEC) groups – refer instead to Notification forms for multiple entry consolidated groups.

A head company doesn’t become ineligible if the following applies:

• All subsidiary members exit a consolidated group. The head company alone will still be a consolidated group. The income tax lodgment obligations will remain the same until the head company itself becomes ineligible.
• It goes into liquidation. A head company in liquidation remains eligible until it is deregistered. You should only notify us that the head company has become ineligible once it has been deregistered.

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 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 Consolidation 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 Consolidation 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.