49C
CurrentNomination by DGE of group members to share in excess rebate
Part 2Liability to taxation
Division 6ASharing of excess rebate by group members
49C Nomination by DGE of group members to share in excess rebate
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, including the DGE, to share in any excess rebate for the assessment of a group member’s annual liability or final liability relating to the relevant financial year; and
(b)
the order in which the members are to share in the excess rebate.
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