Content Options:

Add to favourites

View Options:

More Resources:

External link Handbook Publications

You are viewing the version of the document as on 2021-05-14.

percentage ratio

  1. 183(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;
  2. 183(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.