Western Australian Numbered Acts Western Australian Numbered Acts For the purposes of
section 157, if a partnership is a linked entity in respect of another
entity, the percentage of the interest in the partnership of that entity is
the percentage —
(a) of
the capital of the partnership that the entity has contributed or is required
to contribute; or
(b) of
the losses of the partnership that the entity is required to bear,
whichever is the
greater or, if the percentage is the same in each case, that percentage.