46
In forceNomination by DGE of group members to share in excess deduction
Part 2Liability to taxation
Division 6Sharing of excess deduction by group members
46 Nomination by DGE of group members to share in excess deduction
The DGE for a group may nominate, in an annual return or a final return lodged under section 64(2)—
(a)
1 or more group members to share in any excess deduction for the assessment of the DGE’s annual liability or final liability; and
(b)
the order in which the members are to share in the excess deduction.
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