provisions of the partnership actin the event of


Provisions of the Partnership Act

In the event of absence of a partnership agreement/deed or in the event of ambiguity therein, the provisions to the partnership Act will apply.  The provisions state that, unless the partnership deed indicates otherwise,

  • Every partner has a right to take part in the conduct of business;
  • All profits/losses are to be shared equally;
  • No interest on capital is to be allowed;
  • No partner is entitled to a salary;
  • No interest on drawings is to be charged;
  • 6% per annum is to be allowed on amounts contributed by each partner exceeding the agreed capital amounts;
  • Normal business decisions can be taken by a majority vote;
  • Major business decisions e.g. major business changes must obtain the full consent of all partners

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Financial Accounting: provisions of the partnership actin the event of
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