Mrs Kely Hoppen is a well-known Australian Interior Designer. She has entered into a partnership with her husband, but they have no written partnership agreement. Mrs Kely Hoppen performs all the decorating work and all receipts and business documents are only in her name. Any cheques received are made out in her name, but they are deposited into a joint bank account. This account is used by both Mr and Mrs Hoppen and is used for household and business outgoings. Mr Hoppen helps in the business by taking phone calls from clients and suppliers. Mrs Kely Hoppen believes that she and her husband are in a taxation law partnership and that she acts for the partnership.

Advise Mrs Kely Hoppen as to whether she and her husband are in partnership. You must refer to relevant legislation and/or case law in your answer.