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    2. Definitions
    3. Designated group employer (DGE)

    Designated group employer (DGE)

    Issued date
    10 October 2024

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    The business in a group that is able to claim the deduction for the group.

    The DGE is either nominated by the members of the group or the Commissioner of State Revenue. For Queensland payroll tax, the DGE must employ in Queensland.