[34] The e-mail was signed in printed form " Regards, Angus." The plaintiff gave evidence that the only documents signed by the defendant were those to authorise the real estate agents to list the property for sale.
[35] On 8 August 2003 the plaintiff heard the defendant had moved to Ireland.
[36] Later in August and in September there was further e-mail correspondence. The plaintiff sought a postal address from the defendant saying that she wished him to sign documents. The defendant replied, saying he was ready to sign documents if necessary, but at no stage did the defendant provide a postal address.
[37] On 3 October 2003 the plaintiff sent a document by e-mail to the defendant setting out a draft proposal for a "partnership agreement". I assume this was a proposed agreement for dissolution of the business partnership. The plaintiff said that if he agreed she intended to have the final document drawn up by a solicitor. She again asked him to provide a postal address so she could send the document to him for his signature.
[38] On 28 November 2003 the defendant replied that he had "signed the sale documents". He added "When the property is sold you get the money and until then, as I said previously, please regard the property as yours." The e-mail was signed in printed form "Regards, Angus Cameron". In fact, there was no evidence that "sale documents" had been sent to defendant and the plaintiff deposed that none were received from him. It appears that the defendant may have been referring to the draft agreement dealing with dissolution of the partnership. It appears from a reference in the e-mail correspondence that this was signed by the defendant and sent back to the plaintiff. This document was not adduced in evidence.
[39] It appeared from the tax documents tendered by the plaintiff that the defendant's refund for the year ended 30 June 2003, which issued on 28 November 2003, was $7854. She did not give further evidence about it but it appears she probably received that sum.
[40] By the time of the hearing on 22 October 2004 the total mortgage debt on the Napier Road property had grown to $318,503.
[41] The plaintiff deposed, and I accept, that since December 2002 she had conducted the partnership business and completed the house with no assistance or contribution from the defendant other than his 8 days labour.
[42] The plaintiff deposed that since December 2002 she had spent $55,128 of her own money on the partnership business, including money spent on the property, car lease payments and a lump sum repayment to the bank of $5,000 and that the income from the partnership since then had been $19,338. The plaintiff also deposed that since December 2002 she had devoted more than 3,200 hours of labour to the business.
[43] During the hearing the plaintiff tendered a document headed "Liabilities Associated with Partners and Partnership". The original purpose of this document is unclear but it was prepared by the plaintiff and purported to summarise the private and business expenses of the parties and to take a form of account between them. It was not suggested that the plaintiff had any accounting qualifications and the limitations of the document were obvious. It appeared on the plaintiff's calculations that the defendant owed her about $45,000. In addition she ascribed a value of $35 an hour to her 3,200 hours of labour and, in effect, sought to debit $112,000 to the defendant's side of the ledger under that heading.
[44] The evidence was entirely inadequate to attempt the taking of partnership accounts. In any event, the proceeding was for the adjustment of the interests of the parties with respect to property under the De Facto Relationships Act and a "broad brush" is necessary.
[45] The financial statements of the partnership for the year ending 30 June 2003 were tendered. They showed a loss for the year of $75,241. Of the loss $55,678 was distributed to the plaintiff and $19,563 distributed to the defendant. No reason was offered for this unequal distribution of loss in an otherwise equal partnership but it might be that it reflected the plaintiff's greater financial contribution.
[46] In any event, the effect was to reduce the plaintiff's taxable income for the year ended 30 June 2003 to $900. During that year she had a gross income from her employment with the Northern Territory Government of $62,073. The amount withheld for PAYG tax was $17,684. She received a credit assessment for that amount and the amount was refunded to the plaintiff. For similar reasons the plaintiff also received a tax credit and refund of $17,188 for the year ended 30 June 2002.
[47] The plaintiff said that she expected the partnership would also make a loss of a similar order of magnitude for the year ended 30 June 2004 but that the accountants were still preparing the financial statements. I think it is likely that the plaintiff will receive a credit assessment and refund of a similar amount for that year also.
[48] It is difficult to calculate with any accuracy the extent to which the plaintiff is out of pocket as a result of the defendant's abandonment of the business partnership. While she has by necessity expended a large sum on operating the business she has been able to offset that significantly by claiming it as expenditure for taxation purposes. The best estimate I can make is that, after allowing for a direct cash contribution of about $55,000 but offset by tax credits of about $35,000 the plaintiff has made an extra contribution of about $20,000 in cash since December 2002.
[49] In addition she has expended some 3,200 hours of labour. I do not accept the plaintiff's approach that a simple dollar value can be ascribed to this extra contribution and debited, so to speak, to the defendant. I do accept that it is a very significant contribution to the conservation and improvement of the Napier Road property and must be recognised. I do not overlook that the plaintiff had the benefit of a home and, perhaps to some extent, the private use of partnership assets such as the vehicle.
[50] I find the assets and their approximate values and the liabilities of the parties are as follows: