485.46. Where a commercial obligation is settled at any time in a fiscal period of a partnership, it shall be assumed for the purposes of section 485.45 that(a) the partnership is required to file a fiscal return under this Part for the fiscal period on or before the latest of the filing-due dates of the members of the partnership during the fiscal period for the taxation year in which that fiscal period ends; and
(b) the partnership may file a notice of objection described in subparagraph ii of paragraph a of section 485.45 within each period within which any member of the partnership during the fiscal period may file a notice of objection to tax payable under this Part for a taxation year in which that fiscal period ends.