Which of the following is not included in the Contents of the Partner…

The correct answer is Option (4) → The rights, duties and liabilities of each partner's spouse

A partnership deed records the agreement among the partners: who they are, what they bring, how profits are shared and what each partner may and must do. A partner's spouse is not a party to that agreement, so the deed has nothing to say about a spouse's rights or duties. The deed covers the rights, duties and liabilities of each partner, and the question changes that item.

Option (1) Names and Addresses of all partners — Included in the deed. The deed names every partner.

Option (2) Profit and loss sharing ratio — Included in the deed. The ratio is the core of the agreement; without it profits are shared equally.

Option (3) Rate of interest on capital, loan, drawings, etc — Included in the deed. These rates are fixed in the deed; where they are not, the Act applies.