Rtp 2012 hidden goodwill-partnership

The Hidden Godwill is to be dividd between old partners in their old profit sharing ratio. in this present qestion hidden goodwill is 45000/- and the sme will be divided into 3:2 i.e. 27000, 18000

that given in RTP but whey they not shared it to new partner? ( in most of book sums hidden goodwill is also shared by new partners)

Its a method to raise goodwill by giving sharing to new partner.