sec.43LApplication of division

### sec.43L Application of division This division applies to an employer who is required under section 64 to lodge a final return for a final period if the employer— is not a member of a group on the last day of the final period; or is the DGE for a group on the last day of the final period. For this division, a reference to the final period for an employer who is the DGE for a group is a reference to the final period for the change of status of— if the change of status happens to a group member—the group member; or if the change of status happens to the DGE—the DGE. s 43L ins 2022 No. 14 s 85 (sec.43L-ssec.1) This division applies to an employer who is required under section 64 to lodge a final return for a final period if the employer— is not a member of a group on the last day of the final period; or is the DGE for a group on the last day of the final period. (sec.43L-ssec.2) For this division, a reference to the final period for an employer who is the DGE for a group is a reference to the final period for the change of status of— if the change of status happens to a group member—the group member; or if the change of status happens to the DGE—the DGE. - (a) is not a member of a group on the last day of the final period; or - (b) is the DGE for a group on the last day of the final period. - (a) if the change of status happens to a group member—the group member; or - (b) if the change of status happens to the DGE—the DGE.