Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies if a partnership ceases to be a * subsidiary member of a * consolidated group at a time (the leaving time ).
Note: The section applies whether or not any partner that is a subsidiary member of the group also ceases to be a subsidiary member at the leaving time.
(2) Apply the provisions mentioned in subsection 713 - 205(5) subject to the modifications in the provisions that follow under this * group heading.