sec.49DDetermination by commissioner of group members to share in excess rebate

### sec.49D Determination by commissioner of group members to share in excess rebate This section applies, for an assessment of annual liability or final liability relating to the relevant financial year of a group member (the first member ), if— the DGE for the group does not make a nomination under section 49C ; and there is an excess rebate. The commissioner may make a determination of— 1 or more group members to share in the excess rebate; and the order in which the members are to share in the excess rebate. The determination may apply in relation to an assessment of the first member’s annual liability or final liability relating to the relevant financial year made before or after the determination is made. s 49D ins 2009 No. 22 s 48 (sec.49D-ssec.1) This section applies, for an assessment of annual liability or final liability relating to the relevant financial year of a group member (the first member ), if— the DGE for the group does not make a nomination under section 49C ; and there is an excess rebate. (sec.49D-ssec.2) The commissioner may make a determination of— 1 or more group members to share in the excess rebate; and the order in which the members are to share in the excess rebate. (sec.49D-ssec.3) The determination may apply in relation to an assessment of the first member’s annual liability or final liability relating to the relevant financial year made before or after the determination is made. - (a) the DGE for the group does not make a nomination under section 49C ; and - (b) there is an excess rebate. - (a) 1 or more group members to share in the excess rebate; and - (b) the order in which the members are to share in the excess rebate.