Merger / Amalgamation

In the case of a merger / amalgamation, the ATO will look into each proposal on a case-by-case basis. Agencies should follow the procedures as outlined below:

  • Contact Finance to inform the Department of the proposal. This is to be done by emailing the details to
  • Contact the ATO LMG team in Chermside on 1300 130 902, informing them of the proposed merger / amalgamation
  • Provide the documented decision of the structural change, and any other relevant details, to the ATO via
  • Alternatively, post the relevant information to the following address:

    LMG Team
    Business Registration Services
    Australian Taxation Office
    PO Box 9100
    Chermside QLD 4032

    and email copies to

  • The ATO will investigate the most appropriate registration method and will provide advice to your agency on what action needs to be taken.

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