Thefollowingareresidenttaxpayers:

• WaltandSkyleroperateacarwash.
• Veronicaderivesgrossfeesof$200,000fromherpracticeasabarrister.Soastominimiseincometaxpaidbyherfamily,Veronicapaysherhusbandasalaryof $1OO,OOO.
• Sansa andArya aresisterswhojointly own sharesfrom which theyreceivefrankeddividends each year.
• Hammerand Tongs(whoarenotrelated)ownneighbouring townhouses atBeachtown, whichthey independently makeavailable forholidaylettings.Afterreceivinganattractiveofferfromalargefamily,theyagreeto leasethetwoproperties foraperiodof 8weeks.
• CelesteandPheobeownarentalpropertywhichtheyleasetotenants.
• TheDrizaboneGolfClubconsistsof25memberswhoallliveinDrizabone.Themembers contributecapitaleachyear to maintain thegolf course andasmallclubhouse, andtheCluboperates onanotforprofitbasis.
• ShrewdandCo,accountants,signanagreementwherebytheywillrefer asmanyoftheirclients aspossibleto Downright, DodgyandCo.investmentadvisors,whowillinreturnutiliseShrewdandCo.toattendto alloftheirinvestors'income tax returns.

Foreach oftheabove, indicate whetherthe s.995(1)definition ofapartnershipismet.

Foreach situationwhere apartnershipexists,statewhether apartnership tax return isrequired.