"Dave Proctor" <daproc@spambait.ozemail.com.au> wrote in message PdH85.11398$W7.227534@news4.giganews.com">news:PdH85.11398$W7.227534@news4.giganews.com... > > > > 96.85% + GST = 106.53% by me... |-) > > 106.535%, which rounds up to 106.54%, if we MUST be precise. Ah, but then Prof. Fels would be on to you for adding more than 10%! :-)