5DAssociated entities: partnerships

5D  Associated entities: partnerships   For the purposes of this Act, a partnership is associated with a person if, and only if, the person:  (a) is a partner in the partnership;  (b) is able to control, or to influence materially, the partnership’s activities or internal affairs;  (c) is financially interested in the partnership’s success or failure or apparent success or failure;  (d) is a creditor of the partnership;  (e) is employed, or is engaged under a contract for services, by the partnership;  (f) acts as agent for the partnership in any transaction or dealing; or  (g) gives professional advice to the partnership.