sec.44Definitions for div 6

### sec.44 Definitions for div 6 In this division— entitled group member , for an excess deduction, means a non-DGE group member who— is nominated by the DGE for the group under section 46 , or determined by the commissioner under section 47 , as a group member to share in the excess deduction; and if the excess deduction is shared by the entitled group members at the end of the relevant financial year under section 48 —is a member of the group on 30 June in the year and has an annual liability for the year. order of entitled group members means the order in which entitled group members are to share in an excess deduction under a nomination made by the DGE for the group under section 46 , or a determination made by the commissioner under section 47 , for the assessment of the DGE’s annual liability or final liability. relevant financial year , for an excess deduction, means— if the excess deduction relates to an assessment of annual liability of the DGE for the group—the financial year to which the assessment relates; or if the excess deduction relates to an assessment of final liability of the DGE for the group—the financial year that includes the final period to which the assessment relates. s 44 ins 2004 No. 46 s 17 - (a) is nominated by the DGE for the group under section 46 , or determined by the commissioner under section 47 , as a group member to share in the excess deduction; and - (b) if the excess deduction is shared by the entitled group members at the end of the relevant financial year under section 48 —is a member of the group on 30 June in the year and has an annual liability for the year. - (a) if the excess deduction relates to an assessment of annual liability of the DGE for the group—the financial year to which the assessment relates; or - (b) if the excess deduction relates to an assessment of final liability of the DGE for the group—the financial year that includes the final period to which the assessment relates.