In which of the following scenarios would a partnership NOT exist for taxation purposes?

Select one:

All of these

A husband and wife conduct a plumbing business as partners, where the husband undertakes all of the plumbing work, has sole control over the business bank account and the wife answers the phone

A father and son have each contributed 50 per cent of the capital to purchase two investment properties, and hold a joint bank account to receive rental monies and pay property-related expenses.

Two sisters with joint names on a very large bank account.

Two proprietary limited architectural companies jointly produce a monthly technical journal, and share equally in the running expenses and subscription revenues.