Which of the following statements cannot be found in a partnership deed?

The correct answer is "Payment of tax." A partnership deed is a legal document that outlines the terms and conditions under which a partnership operates. It typically includes the names of the partners, the nature of the business, the sharing of profits and losses, the management structure, the capital contributions of each partner, and the allocation of profits and losses. However, the payment of tax is not usually included in the partnership deed because it is governed by tax laws and regulations that are outside the scope of the partnership agreement. Each partner is responsible for paying their own taxes based on their share of the partnership's profits.