Your scenario with woolies... where you buy food at a cost, you cook the food, then you sell for a profit... correct... not a joint venture. Regardless of what your fridge is called.
A scenario where a new business entity is created... woolies supplies the food.... and you supply the cooking services... and the new entity receives revenue and distributes it 50/50 to woolies and yourself.... that is a joint venture.
Read slowly, so you can catch up.
Ann: FBR and Brickworks form joint venture, page-83
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