In order to complete the EX and the BN, you must create the Consolidate Group Members register (cgm). When this has been done, click the Create BN/EX button and follow the prompts.
Once the group has been established and the initial notification has been lodged, there will be an ongoing need for the head company to report changes in membership. The head company is required to notify the ATO of new members joining, or members leaving the group. This must be done within 28 days of that date of joining or leaving.
Form EX, along with a schedule BN, includes the following information:
The head company legal name, ABN and TFN;
The tax agent's name and agent number;
If applicable, the details of any subsidiary members that have joined the group; including the legal name, ABN, ARBN or ACN, TFN, and date joined the group (if joined after date of consolidation);
If applicable, the details of any subsidiary members that have left the group including the legal name, ABN, ARBN or ACN, TFN, date joined the group (if not previously notified), date left the group, reason code for leaving the group, and purchasing entity details.
There is no limit to the number of subsidiary members joining/leaving details that can be included on the schedule. However, there must be at least one member for the income tax consolidated group to continue.