Partnership Act

1. Section 4(c)(ii)

1.1. Remuneration of servant or agent by share of profit

1.2. Abdul Gaffoor v. Mohamed Kassim & Ors [1931-32]

1.3. Chua Ka Seng v Boonchai Sompolpong

2. Section 4(c)(v)

2.1. Sale of goodwill in exchange for a share of profits

2.2. Pratt v Strick

2.3. Rawlinson v. Clarke (1860)

3. Section 4(a)

3.1. Joint Tenancy, joint property, property in common, part ownership

3.2. Davis v. Davis (1894)

4. Section 4(b)

4.1. Sharing of gross return

4.2. Cox v. Coulson (1916)

5. Section 4(c)(i)

5.1. Payment of debt by installment

5.2. Cox v Hickman

5.3. Badeley v. Consolidated Bank (1888)

6. Elements

6.1. Relations

6.2. Common business

6.3. View of profit

7. Section 4(c)(iii)

7.1. Annuity to widow or child out of the partnership’s profit

7.2. IRC v Lebus’s Trustees

8. Section 4(c)(iv)

8.1. Payment of a loan or interest of a loan out of profits

8.2. Re Young Ex p Jones (1896)

9. Types of partner

9.1. Salaried

9.2. Active

9.3. Passive

9.4. Estoppel