For sidleink communication, a sidelink sub-header is prepended to the MAC sub-headers. It contains the source address and destination addresses. At the receiving MAC entity, filtering of MAC PDUs happens based on the destination address included in the MAC PDU.
if the destination address equals to 16MSB bits of Prose Layer-2 Group ID,
MAC PDU is considered for processing
drops the PDU.
This is PDU filtering at receiving MAC entity, introduced in Rel-12 for sidelink communication.