Table of sections
719-5 What is a MEC group ?
719-10 What is a potential MEC group?
719-15 What is an eligible tier-1 company ?
719-20 What is a top company and a tier-1 company ?
719-25 Head company, subsidiary members and members of a MEC group
719-30 Treating entities as wholly-owned subsidiaries by disregarding employee shares
719-35 Treating entities held through non-fixed trusts as wholly-owned subsidiaries
719-40 Special conversion event--potential MEC group
719-45 Application of sections 703-20 and 703- 25
Choice to consolidate a potential MEC group
719-50 Eligible tier-1 companies may choose to consolidate a potential MEC group
719-55 When choice starts to have effect
Provisional head company
719-60 Appointment of provisional head company
719-65 Qualifications for the provisional head company of a MEC group
719-70 Income year of new provisional head company to be the same as that of former provisional head company
719-75 Head company
Notice of events affecting group
719-76 Notice of choice to consolidate
719-77 Notice in relation to new eligible tier-1 members etc.
719-78 Notice of special conversion event
719-79 Notice of appointment of provisional head company after formation of group
719-80 Notice of events affecting MEC group
Effects of change of head company
719-90 New head company treated as substituted for old head company at all times before the transition time
719-95 No consequences of old head company becoming, and new head company ceasing to be, subsidiary member of the group