(1) For the purposes of this Chapter, a '"QDTT group" for a fiscal year shall comprise - (a) all of the constituent entities of an MNE group, (b) all of the constituent entities of a large-scale domestic group, or (c) the joint venture and all the joint venture affiliates of a joint venture group, as the case may be, that would, in the absence of subsection (2), be required, in accordance with section 111AAN, to prepare and deliver to the Revenue Commissioners a QDTT return for the fiscal year (in this Chapter referred to as the 'relevant QDTT members'), where all such relevant QDTT members - (i) have elected to be members of the QDTT group, and (ii) have appointed one such member (in this Part referred to as the 'QDTT group filer') to prepare and deliver the QDTT return on behalf of the relevant QDTT members, on or before the specified return date for the fiscal year.
(2) A QDTT group filer shall prepare and deliver a QDTT return, in respect of all
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