Some manifestations of the statutory recognition of a partnership as an entity

Abstract

The general rule in South African law is that a partnership has no existence in itself distinct from the partners of which it is composed. A brief analysis of South African legislation, however, reveals a significant number of instances departing from the general rule to some extent. This leads to a conclusion that, notwithstanding the general rule, whether or not a partnership can be treated as a mere aggregate of individuals or a “juristic person”, “entity”, “person”, “private body” or the like for purposes of a particular statutory provision is a matter of careful interpretation.