Which of the Following Is Most Likely to Be Deemed

Multiple Choice

Which of the following is most likely to be deemed a partnership?

A) John and David start a business selling ducks. David is an excellent duck farmer and John is a superb duck salesperson. They agree that they will share the gross proceeds from sales on a 50/50 basis. David will be responsible for his costs associated with breeding the ducks and John will be responsible for his costs associated with selling the ducks.
B) Paul is a plumber. He owns all his equipment in his own name and runs the business in his name. Paul employs Matt and pays him $500 per week plus a bonus of $150 per week if clients are billed in excess of $5000 for the week.
C) Tory and James agree to start a restaurant business called "Sweet Alex". They agree that Tory (who is a chef) will receive 60% of the net proceeds and James will receive 40%. While they have not yet opened the restaurant, they have located suitable premises and are in the process of remodelling it for the business.
D) Louie holds a business in trust for George and Peppa. Pursuant to the trust agreement, Louie is required to distribute the net profits of the business to George and Peppa in equal shares on the last day of each financial year.
E) Chris registers a company called Chris Pty Ltd to conduct a stockbroking business. Pursuant to the terms of the constitution, the company is required to pay a dividend every year to the shareholders in an amount equal to the net profits generated by the company that year.