Partner payment deduction limits restrict remuneration and interest claims to authorised, book-profit-based amounts for working partners. Deduction of partner payments in a firm is restricted to authorised payments made within statutory limits. Remuneration is allowable only to a working partner who is an individual actively engaged in the business, and only if the partnership deed authorises the payment for the relevant period. The deduction is capped by book-profit based limits, and interest to partners is allowable only if authorised by the deed, relates to a period after the deed, and does not exceed 12% simple interest per annum, subject to representative-capacity rules.