215‑35 Acquisition of consolidated group215‑35 Acquisition of consolidated group by another consolidated group etc.

#### 215‑35 Acquisition of consolidated group by another consolidated group etc. If a \*member of a \*consolidated group or \*MEC group (the relinquishing group) becomes a member of another consolidated group or MEC group (the acquiring group) at a particular time (the acquisition time): (a) first apply section 215‑25 or 215‑30 (as the case requires) in relation to the member ceasing to be a member of the relinquishing group as if section 215‑15 (the single entity rule) did not apply in relation to the member just after the acquisition time; and (b) then apply section 215‑20 in relation to the member becoming a member of the acquiring group as if section 215‑15 (the single entity rule) did not apply in relation to the member just before the acquisition time.