This section applies where a person is a member of a partnership.

Any references in this Part to the expenses, income or revenue of, or a reduction in the income of, the person includes a reference to the person's share of (as the case may be) the expenses, income or revenue of, or a reduction in the income of, the partnership.

For this purpose “the person's share” of an amount is determined by apportioning the amount between the partners on a just and reasonable basis.