You start a new application in Immiaccount - Sponsorship for a partner... - this is form 40SP. You link it to the 47SP form by inputting the TRN for the 47SP. You will have to submit and pay for the 47SP before being able to submit the 40SP (it will only let you get to page 4 of 40SP before giving you an error message if the 47SP is not submitted and paid for)