diff --git a/libraries/tools/kotlin-gradle-plugin/src/functionalTest/kotlin/org/jetbrains/kotlin/gradle/KT46273JvmTargetAndOrphanTestSourceSetTest.kt b/libraries/tools/kotlin-gradle-plugin/src/functionalTest/kotlin/org/jetbrains/kotlin/gradle/KT46273JvmTargetAndOrphanTestSourceSetTest.kt
new file mode 100644
index 00000000000..83a5133501f
--- /dev/null
+++ b/libraries/tools/kotlin-gradle-plugin/src/functionalTest/kotlin/org/jetbrains/kotlin/gradle/KT46273JvmTargetAndOrphanTestSourceSetTest.kt
@@ -0,0 +1,48 @@
+/*
+ * Copyright 2010-2021 JetBrains s.r.o. and Kotlin Programming Language contributors.
+ * Use of this source code is governed by the Apache 2.0 license that can be found in the license/LICENSE.txt file.
+ */
+
+@file:Suppress("FunctionName")
+
+package org.jetbrains.kotlin.gradle
+
+import org.jetbrains.kotlin.gradle.plugin.sources.DefaultKotlinSourceSet
+import org.jetbrains.kotlin.gradle.plugin.sources.KotlinDependencyScope
+import kotlin.test.Test
+
+class KT46273JvmTargetAndOrphanTestSourceSetTest : MultiplatformExtensionTest() {
+
+    override fun setup() {
+        enableGranularSourceSetsMetadata()
+        super.setup()
+    }
+
+    @Test
+    fun `test KT-46273`() {
+        kotlin.jvm()
+
+        val commonTest = kotlin.sourceSets.getByName("commonTest")
+        commonTest.dependencies {
+            implementation(kotlin("test"))
+        }
+
+        val orphanTestSourceSet = kotlin.sourceSets.create("orphanTest") as DefaultKotlinSourceSet
+        orphanTestSourceSet.dependsOn(commonTest)
+
+        project.evaluate()
+
+        /*
+        Previously failed with:
+        Collection is empty.
+        java.util.NoSuchElementException: Collection is empty.
+	    at kotlin.collections.CollectionsKt___CollectionsKt.single(_Collections.kt:562)
+	    at org.jetbrains.kotlin.gradle.internal.KotlinDependenciesManagementKt.kotlinTestCapabilityForJvmSourceSet(KotlinDependenciesManagement.kt:347)
+
+	    The dependencies' transformation will be called by the IDE during import.
+         */
+        KotlinDependencyScope.values().forEach { scope ->
+            orphanTestSourceSet.getDependenciesTransformation(scope)
+        }
+    }
+}
diff --git a/libraries/tools/kotlin-gradle-plugin/src/main/kotlin/org/jetbrains/kotlin/gradle/internal/KotlinDependenciesManagement.kt b/libraries/tools/kotlin-gradle-plugin/src/main/kotlin/org/jetbrains/kotlin/gradle/internal/KotlinDependenciesManagement.kt
index 5aa7a3a1d32..cd2b8d11426 100644
--- a/libraries/tools/kotlin-gradle-plugin/src/main/kotlin/org/jetbrains/kotlin/gradle/internal/KotlinDependenciesManagement.kt
+++ b/libraries/tools/kotlin-gradle-plugin/src/main/kotlin/org/jetbrains/kotlin/gradle/internal/KotlinDependenciesManagement.kt
@@ -11,18 +11,13 @@ import com.android.build.gradle.api.UnitTestVariant
 import org.gradle.api.InvalidUserDataException
 import org.gradle.api.Project
 import org.gradle.api.Task
-import org.gradle.api.artifacts.Configuration
-import org.gradle.api.artifacts.Dependency
-import org.gradle.api.artifacts.DependencySet
-import org.gradle.api.artifacts.ExternalDependency
-import org.gradle.api.artifacts.ProjectDependency
+import org.gradle.api.artifacts.*
 import org.gradle.api.tasks.testing.AbstractTestTask
 import org.gradle.api.tasks.testing.Test
 import org.gradle.api.tasks.testing.junit.JUnitOptions
 import org.gradle.api.tasks.testing.junitplatform.JUnitPlatformOptions
 import org.gradle.api.tasks.testing.testng.TestNGOptions
 import org.jetbrains.kotlin.gradle.dsl.*
-import org.jetbrains.kotlin.gradle.dsl.kotlinExtension
 import org.jetbrains.kotlin.gradle.execution.KotlinAggregateExecutionSource
 import org.jetbrains.kotlin.gradle.plugin.*
 import org.jetbrains.kotlin.gradle.plugin.PropertiesProvider
@@ -31,13 +26,12 @@ import org.jetbrains.kotlin.gradle.plugin.mpp.pm20.KotlinGradleFragment
 import org.jetbrains.kotlin.gradle.plugin.mpp.pm20.KotlinGradleModule
 import org.jetbrains.kotlin.gradle.plugin.mpp.pm20.KotlinPm20ProjectExtension
 import org.jetbrains.kotlin.gradle.plugin.sources.KotlinDependencyScope
-import org.jetbrains.kotlin.gradle.plugin.sources.withAllDependsOnSourceSets
 import org.jetbrains.kotlin.gradle.plugin.sources.resolveAllDependsOnSourceSets
 import org.jetbrains.kotlin.gradle.plugin.sources.sourceSetDependencyConfigurationByScope
+import org.jetbrains.kotlin.gradle.plugin.sources.withAllDependsOnSourceSets
 import org.jetbrains.kotlin.gradle.targets.jvm.JvmCompilationsTestRunSource
 import org.jetbrains.kotlin.gradle.tasks.locateTask
 import org.jetbrains.kotlin.gradle.testing.KotlinTaskTestRun
-import org.jetbrains.kotlin.gradle.utils.isGradleVersionAtLeast
 import org.jetbrains.kotlin.gradle.utils.lowerCamelCaseName
 
 internal const val KOTLIN_MODULE_GROUP = "org.jetbrains.kotlin"
@@ -348,10 +342,8 @@ private fun kotlinTestCapabilityForJvmSourceSet(project: Project, kotlinSourceSe
                 KotlinTestJvmFramework.junit
         }
     }
-    return when {
-        frameworks.size > 1 -> null
-        else -> "$KOTLIN_MODULE_GROUP:$KOTLIN_TEST_ROOT_MODULE_NAME-framework-${frameworks.single()}"
-    }
+
+    return "$KOTLIN_MODULE_GROUP:$KOTLIN_TEST_ROOT_MODULE_NAME-framework-${frameworks.singleOrNull() ?: return null}"
 }
 
 internal const val KOTLIN_TEST_ROOT_MODULE_NAME = "kotlin-test"
@@ -402,4 +394,4 @@ private fun Project.tryWithDependenciesIfUnresolved(configuration: Configuration
 
 private fun Configuration.allNonProjectDependencies() = allDependencies.matching { it !is ProjectDependency }
 
-private fun Configuration.nonProjectDependencies() = dependencies.matching { it !is ProjectDependency }
\ No newline at end of file
+private fun Configuration.nonProjectDependencies() = dependencies.matching { it !is ProjectDependency }