Notify us when members join or leave a multiple entry consolidated group

MEC group

A MEC group is a group of Australian entities that is wholly foreign-owned and doesn't have a common Australian resident head company. The provisional head company's public officer, as listed in the Australian Business Register (ABR), must notify us within 28 days of an entity joining or leaving the multiple entry consolidated (MEC) group.

When this happens before we are notified about the group's formation, the details of the changes in membership of the group must be given as part of the formation notice – see section C or D of the formation notice.

How to notify us

To notify us that a member has joined or left an existing group, download and complete the Notification of members joining and/or leaving a multiple entry consolidated (MEC) group (NAT 7025, PDF, 273KB)This link will download a file form.

Alternatively, the provisional head company's tax agent can notify us using the practitioner lodgment service.

Don't use this form to notify us about:

• the entry or exit of a member of a consolidated group
• a new eligible tier-1 company becoming a member of a MEC group. Notice of this should be made on a Notification of a new eligible tier-1 company of a multiple entry consolidated (MEC) group form (NAT 73442).

You shouldn't notify us that a company has left the group when it goes into liquidation. A company in liquidation remains a member of an MEC group until it is deregistered.

For details about the personal information we collect from you see Privacy notice – Members joining or leaving a multiple entry consolidated group.

Lodging your application

Keep a copy of your completed application 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 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.