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Controlling Bodies. Merging eFiling profiles. Shared access. Service offerings per channel. Top publications and forms for TP. Page Content Partnerships A partnership or unincorporated joint venture is the relationship existing between two or more persons who join together to carry out a trade, a business or a profession. He shares in the profits and losses, but their liability is restricted to their specific contribution or to an agreed amount.

There are no statutory audit requirements. Minimal reporting requirements.

Partnership | Definition of Partnership at

Shared control and management with other partners. More opportunities for tax planning such as income splitting between family members than that of a sole trader. Relatively easy to dissolve the partnership or to resign and recover your share. Partners are not employees.

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Disadvantages A partnership is not a separate legal entity. Each partner is fully responsible for debts and liabilities incurred on behalf of the business by other partners — with or without their knowledge. Potential for disputes over profit sharing, administrative control and business direction. Changes of ownership can be difficult and generally requires a new partnership to be established. If there is no agreement in place, each partner is deemed to own equal shares of each asset. Workshops Digital Marketing Advanced. Marketing your Business. Website Planning. Understanding Business Financials.

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