Taxation Ruling TR 94/8

TR 94/8ER - Erratum

Income tax: whether business is carried on in partnership (including 'husband and wife' partnerships)

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FOI status:

May be released

Erratum

Some copies of Taxation Ruling TR 94/8 have the word 'partnership' missing at the end of the last sentence at paragraph 30 on page 6.

The last sentence at paragraph 30 should read:

His wife believes that she and her husband are in partnership together and that she acts for the partnership.

Commissioner of Taxation
27 January 1994

References