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 LRB@finance.gov.au.
- Contact the ATO LMG team in Chermside on 1300 130 902, informing them of the proposed merger / amalgamation
- Alternatively, email the details to firstname.lastname@example.org
- Provide the documented decision of the structural change, and any other relevant details, to the ATO via email@example.com
- Carbon copy (Cc:) LRB@finance.gov.au to your email.
- Alternatively, post the relevant information to the following address:
Business Registration Services
Australian Taxation Office
PO Box 9100
Chermside QLD 4032
and email copies to LRB@finance.gov.au.
- The ATO will investigate the most appropriate registration method and will provide advice to your agency on what action needs to be taken.