1. For income tax purposes, the tax law definition of a partnership is:
   1. specifically defined in s.97 ITAA36 as being identical to that of a common law trust;
   2. broader than that required for a general law partnership as it includes the receipt of income jointly without the required carrying on of a business;
   3. restricted to the definition contained in the Partnership Act 1892 (NSW);
   4. All of the above.