QLDIn ForceAct
Payroll Tax Act 1971
sec.49CNomination by DGE of group members to share in excess rebate
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### sec.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) —
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
the order in which the members are to share in the excess rebate.
s 49C ins 2009 No. 22 s 48
amd 2022 No. 30 s 42
- (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.