QLDIn ForceAct
Payroll Tax Act 1971
sec.46Nomination by DGE of group members to share in excess deduction
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### sec.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) —
1 or more group members to share in any excess deduction for the assessment of the DGE’s annual liability or final liability; and
the order in which the members are to share in the excess deduction.
s 46 prev s 46 amd 1975 No. 80 s 19 ; 1995 No. 57 s 4 sch 1 ; 1999 No. 49 s 38 sch ; 2001 No. 72 s 164 sch 1
om 2004 No. 46 s 33
pres s 46 ins 2004 No. 46 s 17
amd 2022 No. 30 s 41
- (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.