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| If there are only two members of the Tax Group, and one of them transfers its entire Business to the other and ceases to exist as a result of the transfer. |
The Tax Group is dissolved as of the date that the transfer becomes effective |
| The Tax Group is dissolved from the beginning of the Tax Period in which the conditions were no longer met. |
The Tax Group is dissolved from the beginning of the Tax Period specified in the application submitted or any other Tax Period determined by the FTA |
| Upon approval by the FTA of an application made by the Parent Company. |
When Parent Company no longer meets the conditions to form a Tax Group and is not replaced by another Parent Company without discontinuation of the Tax Group. |
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