Taxation Ruling TR 94/8

TR 94/8ER - Erratum

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

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


ISSN 1039-0731