It is when you can divide fractions easier. Here is an example (the slash is just a different sign to show division):
\(\frac{2}{5}\)÷\(\frac{5}{6}\)= \(\frac{2}{5}\) x \(\frac{6}{5}\)= \(\frac{12}{25}\)
Sorry if you can not see it... but it is basically Keep (fraction) , Change (division symbol to a multiplication symbol) , Flip (fraction)