Notify us when a provisional head company is no longer eligible (MEC group)

Provisional head company

A MEC group is a group of Australian entities that is wholly foreign-owned and doesn't have a common Australian resident head company.

When the provisional head company (PHC) of a multiple entry consolidated (MEC) group is no longer eligible to be the PHC of the group, it must notify us within 28 days of ceasing to be the PHC of the group.

If the former PHC ceased to be the PHC before we are notified that the MEC group has been formed, this notice must be lodged by no later than the day the income tax return is lodged for the income year in which this event occurs.

How to notify us

The public officer of the former provisional head company, as listed in the Australian Business Register (ABR), or its registered tax agent must notify us that it's no longer eligible by completing a Notification of provisional head company no longer eligible (NAT 7053, PDF 337KB)This link will download a file form.

For details about the personal information we collect from you see Privacy notice – Provisional head company no longer eligible.

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.