If a Tax Group has unutilised Net Interest Expenditure and it also has members with pre-Grouping unutilized Net Interest Expenditure, the Net Interest Expenditure should be utilised in the order in which the amount was incurred. Where multiple unutilized Net Interest Expenditures qualify for utilization and they arose from Tax Periods with the same end date, then in such case the Taxable Person can choose the order in which net interest is utilized.