Status: You are viewing the version of the handbook as on 2019-12-18.

percentage ratio

      1. 181(1) (in LR) (in relation to a transaction) the figure, expressed as a percentage, that results from applying a calculation under a class test to the transaction;
      1. 181(2) (in DTR) (in relation to a transaction or arrangement) the figure, expressed as a percentage, that results from applying a calculation under a related party test to the transaction or arrangement.