) Does the partnership business need to lodge a partnership tax retum each financial year? b) Do partners need to lodge individual tax returns each financial year? c) What should be included on the partnership tax return? d) What should be included on a partner's individual tax return? e) Does the partnership business pay income tax or is each partner taxed individually on their share of the profit or income derived from the business? You should refer to your textbook to answer the following question. f) If a partnership agreement stipulates that partners are to be paid a salary for services provided, does it matter, in terms of income tax payable, whether their salaries are treated as a partnership expense or as an appropriation of profit? (Briefly explain)