Taxation Ruling TR 94/8
TR 94/8ER - Erratum
Income tax: whether business is carried on in partnership (including 'husband and wife' partnerships)
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
FOI status:May be released
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