(1)  Partnership is the relation which subsists between persons carrying on a business in common with a view of profit.

(1A)  Partnership includes an incorporated limited partnership.

(2)  The relation between members of any company or association which is –

(a) registered as a company under the Corporations Act; or

(b) formed or incorporated by or in pursuance of any other Act, or letters patent, or Royal Charter –

(c) .  .  .  .  .  .  .  .  

is not a partnership within the meaning of this Act.