sec.49ADefinitions for div 6A

### sec.49A Definitions for div 6A In this division— entitled group member , for an excess rebate, means a group member who— is nominated by the DGE for the group under section 49C , or determined by the commissioner under section 49D , as a group member to share in the excess rebate; and if the excess rebate is shared by the entitled group members at the end of the relevant financial year under section 49E —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 rebate under a nomination made by the DGE for the group under section 49C , or a determination made by the commissioner under section 49D , for an assessment of the annual liability or final liability relating to the relevant financial year of a member of the group. relevant financial year , for an excess rebate, means— if the excess rebate relates to an assessment of annual liability—the eligible year to which the assessment relates; or if the excess rebate relates to an assessment of final liability—the eligible year that includes the final period. s 49A def relevant financial year sub 2010 No. 25 s 14 amd 2011 No. 20 s 184 ; 2015 No. 4 s 68 s 49A ins 2009 No. 22 s 48 - (a) is nominated by the DGE for the group under section 49C , or determined by the commissioner under section 49D , as a group member to share in the excess rebate; and - (b) if the excess rebate is shared by the entitled group members at the end of the relevant financial year under section 49E —is a member of the group on 30 June in the year and has an annual liability for the year. - (a) if the excess rebate relates to an assessment of annual liability—the eligible year to which the assessment relates; or - (b) if the excess rebate relates to an assessment of final liability—the eligible year that includes the final period.