Queensland Consolidated Acts(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) However, the relation between members of any company or association that is--
(a) incorporated under the Corporations Act; or
(b) formed or incorporated by or in pursuance of any other Act of Parliament or letters patent, or Royal Charter;
is not a partnership within the meaning of this Act.