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PARTNERSHIP AGREEMENT

PARTNERSHIP AGREEMENTA publication of the South African Medical Association (Incorporated association not forgain reg no 05/0136/08) P O Box 74789, Lynnwood Ridge, 0040 PARTNERSHIP AGREEMENT SAMA Copyright2It is essential that the greatest care be exercised in the preparation and drafting of a partnershipagreement. A clear, comprehensive and reasonable AGREEMENT may well minimise or preventdisputes or disharmony in the practice, safeguard the interest of the parties dependants andavoid income tax intending partners should know in principle and outline what and why they intend to contractfor. Their ideas should then be submitted to an attorney (or the attorneys of the various parties)in draft, for the preparation and finalisation of a PARTNERSHIP AGREEMENT . A draft partnershipagreement is attached hereto. It has been drafted as simple and unambiguous as possible andcover the issues discussed below.

disputes or disharmony in the practice, safeguard the interest of the parties’ dependants and avoid income tax difficulties. The intending partners should know in principle and outline what and why they intend to contract ... demarcation between the partnership capital account and other accounts. The capital account

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