QUESTION 2 Mirjam owns a farm and Filimon a house in town. They want to exchange these properties but have been warned that they will have to pay transfer duty (a type of tax) to the Receiver of Revenue. To avoid this, they disguise the transaction as a partnership agreement, in terms of which they each contribute the respective properties. Advise the Receiver of Revenue, who wishes to levy transfer duty on the transaction, while Mirjam and Filimon insist this is a partnership. [10]