Lorenzen & Lorenzen [2025] FedCFamC1F 704 (3 October 2025)

Clifton & Stuart (1991) FLC 92-194; [1990] FamCA 154

La Rocca & La Rocca (1991) FLC 92-222; [1990] FamCA 100

Monticone and Monticone (1990) FLC 92-114; [1989] FamCA 92

Pearson & Pearson (2021) FLC 94-008; [2021] FamCAFC 34

Public Trustee (as executor of the estate of the late Gilbert) v Gilbert (1991) FLC 92-211; [1991] FamCA 10

Lorenzen & Lorenzen [2024] FedCFamC2F 161

FEDERAL CIRCUIT AND FAMILY COURT OF AUSTRALIA (DIVISION 1)

1. The Initiating Application filed by the husband on 19 February 2025, as amended on 7 July 2025, is dismissed.
2. In the event the wife seeks an order for costs of or incidental to the application dismissed pursuant to Order 1 hereof, she shall on or before 17 October 2025 file and serve an Application in a Proceeding identifying with precision the order as to costs sought, an affidavit in support thereof, and short written submissions of no greater than three (3) pages.
3. In the event the wife files an application pursuant to Order 2 as to costs, the husband shall on or before 4 November 2025 file and serve a Response to an Application in a Proceeding, an affidavit in support thereof, and short written submissions of no greater than three (3) pages.
4. Any application for costs filed pursuant to Order 2 be listed for hearing in person at 10.00 am on 28 November 2025.
5. It be declared, by way of enforcement, pursuant to r 11.07(a) of the Federal Circuit and Family Court of Australia (Family Law) Rules 2021 (Cth):

(a) The amount owing by the husband to the wife by way of Order 1 made on 14 February 2024 as at 26 September 2025 is $350,383 plus interest of $58,011.06, being a total of $408,394.06.

(b) The amount payable by the husband to the wife by way of Order 5(b)(ii) made on 14 February 2024 on or before 22 October 2025 is $155,000.

1. The hearing of the Application - Enforcement of the wife filed on 4 October 2024, as amended on 27 June 2025, be adjourned part heard to 10.00 am on 28 November 2025.
2. On or before 4 November 2025, the husband file and serve a Financial Statement.
3. On or before 17 November 2025, the wife file and serve a minute of order setting out with precision any orders she seeks by way of enforcement of the obligations declared as owing pursuant to the orders made on 14 February 2024, as recorded in these orders, and as to the facilitation and/or variation of any mechanical orders made on 14 February 2024, or any such other further orders sought by way of enforcement as she is advised.
4. In the event the parties achieve compromise of all or part of the Application - Enforcement and any application for costs, if made, they have liberty to submit consent orders to chambers for consideration.

Note: The form of the order is subject to the entry in the Court's records.

Note: This copy of the Court's Reasons for judgment may be subject to review to remedy minor typographical or grammatical errors (r 10.14(b) Federal Circuit and Family Court of Australia (Family Law) Rules 2021 (Cth)), or to record a variation to the order pursuant to r 10.13 Federal Circuit and Family Court of Australia (Family Law) Rules 2021 (Cth).

Part XIVB of the Family Law Act 1975 (Cth) makes it an offence, except in very limited circumstances, to publish an account of proceedings that identify persons, associated persons, or witnesses involved in family law proceedings.

IT IS NOTED that publication of this judgment by this Court under a pseudonym Lorenzen & Lorenzen has been approved pursuant to subsection 114Q(2) of the Family Law Act 1975 (Cth).

1. Mr Lorenzen ("the husband") and Ms Lorenzen ("the wife") were each born in Country B and married there in June 1981. They separated on 27 July 2020. They have two adult children aged 42 and 30 years old.
2. The wife commenced proceedings for property settlement pursuant to s 79 of the Family Law Act 1975 (Cth) ("the Act") on 2 June 2021 in the Federal Circuit and Family Court of Australia (Division 2). The proceedings were listed for hearing over four days before a judge in that Court commencing on 30 October 2023. At trial, the wife was represented by experienced solicitors and counsel. The husband at trial was represented by experienced solicitors and senior counsel. On 14 February 2024, reasons for judgment were delivered (Lorenzen & Lorenzen [2024] FedCFamC2F 161). Final orders were made pursuant to s 79 of the Act and as to periodic spouse maintenance payable by the husband to the wife.
3. The orders adjusted the property of the parties equally and provided for the husband to pay to the wife periodic spouse maintenance of $700 per week until the happening of both of two events, being payment to the wife of a capital sum of $515,383 (by 15 May 2024) and the husband vacating three industrial units (by 14 August 2024) owned by the wife's corporation. The orders then provided for the three units to be sold.
4. The husband's application to extend time to appeal from the 14 February 2024 orders was dismissed on 20 May 2024.
5. On 4 October 2024, the wife filed in Division 2 an Application - Enforcement for some of the final orders. On 19 February 2025, the husband filed an Initiating Application, amended on 7 July 2025, seeking to set aside some of the final s 79 orders by way of s 79A of the Act and to discharge the spouse maintenance order. On 27 June 2025, the wife filed an Amended Application - Enforcement.
6. The proceedings were transferred to this Court on 4 July 2025.
7. On 8 August 2025, the husband filed an Application in a Proceeding seeking a stay of the final orders sought to be enforced by the wife, or if constructed in another way, for the orders under challenge to not be enforced in the exercise of discretion pending the determination of his s 79A substantive relief.
8. On 19 September 2025, the wife made an oral application for summary determination of the husband's application, as amended, seeking relief pursuant to s 79A of the Act and to discharge the periodic spouse maintenance order. These reasons determine that oral application.
9. For the reasons that follow, the husband's Initiating Application filed on 19 February 2025, as amended on 7 July 2025, is dismissed.

1. The husband was born in 1961 and is currently 64 years of age. The wife was born in 1958 and is currently 66 years of age. They established, after immigrating to Australia, a successful industrial engineering enterprise.
2. Over the course of the marriage, they segregated their industrial engineering trading enterprise from that which held industrial real property, plant and equipment, and machinery. By the time of trial:

(a) C Pty Ltd ACN [...], of which the wife is the sole shareholder and director, owned industrial real properties at Property 1, 2 and 3 at D Street Suburb E ("the units") and at F Street Suburb E ("the F Street property"), together with plant and equipment; and

(b) G Pty Ltd ACN [...], of which the husband is the sole director and shareholder, conducted the engineering trading enterprise from the real properties owned by C Pty Ltd, using its own and C Pty Ltd's plant and equipment.

1. During the s 79 trial, the parties conceded that it was just and equitable to make orders that would "unravel" and adjust their property. The reasons for judgment delivered on 14 February 2024 give context to the husband's s 79A application, recording the agreement of the parties at trial to the structure of the adjustment of portions of their property in specie. Their agreement is reflected in the orders now sought to be varied or set aside. The reasons record:

Areas of agreement

1. At the commencement of the hearing, the parties were able to articulate a position that they each supported about the way the property division could be structured. Some valuations had been obtained jointly to allow the parties and the Court to be fully informed of the implications of a settlement based on this structure. However, because there was disagreement about many of the details, no minute reflecting the agreed orders was prepared. The in principle structural agreement bears documenting:

(a) The division of assets would ideally allow the husband to manage and operate the business of [G Pty Ltd]. To facilitate this, the following things might occur:

(i) [C Pty Ltd] would continue to hold [Property 1, 2 and 3 at D Street, Suburb E] ("[ Property 1, 2 and 3]"), although they will likely be sold, and upon doing so a tax liability will arise;

(ii) [G Pty Ltd] would consolidate their operations by moving all plant and equipment into the premises at [F Street, Suburb E] ("[F Street]");

(iii) [F Street] would be transferred to [G Pty Ltd] for the total consideration of $1,393,379 being the loan owed by [C Pty Ltd] to [G Pty Ltd]; and

(iv) For [G Pty Ltd's] operation to continue to trade and provide services at [F Street], the following steps would need to be taken:

(A) The [F Street] site upgraded including a wall constructed to divide the properties at [F Street], toilets installed, and the power upgraded ("the make fit");

(B) Development approval obtained for the make fit; and

(C) The plant and equipment and stored items at [Property 1, 2 and 3] be removed and relocated to [F Street].

(b) The former matrimonial home at [H Street, Suburb J ("[Suburb J Property]") where the husband has resided since separation will be transferred to him, but if he is in default of the Orders, it will be sold.

(c) The husband will resign as a Trustee of [Super Fund 1 ABN...] but before doing so, a superannuation split to the total value of the husband's interest and entitlements will be made.

(d) The two properties in [Country B] [M Street],[Town L] and [K Street], [Town L] are to be sold and the proceeds divided between the parties. They agree that [K Street] will not be sold until after the death of the wife's mother who lives there.

(e) All other property and liabilities remaining will be retained by the party in whose name or possession they are in.

1. At trial it was agreed that the husband would continue to hold and operate the G Pty Ltd trading enterprise and that it would be relocated from the units and then each of the units would be sold. G Pty Ltd would shift materials and equipment from the units to the F Street property. C Pty Ltd, by contract, would sell the F Street property to G Pty Ltd for $1,393,000 plus GST, this consideration being set off against a loan liability payable by C Pty Ltd to G Pty Ltd. C Pty Ltd would sell the units and the corporation and then be liquidated.
2. At trial, issue existed as to the percentages of the adjustment of property between the parties and as to:

(a) The value of G Pty Ltd;

(b) The time frame for the relocation of G Pty Ltd;

(c) The cost of the relocation of G Pty Ltd from the units to the F Street property;

(d) The cost of any re-fit works to be completed at the F Street property before the relocation could occur;

(e) The value of the taxation or revenue imposts crystalised on the C Pty Ltd disposals; and

(f) How that pending liability would be equitably adjusted.

Value to be attributed to the business conducted by [G Pty Ltd]

1. The wife asks the Court to adopt the business valuer's valuation of [G Pty Ltd] of $2,386,055. The husband asks the Court to adopt a value of $2,155,616. The discrepancy of $230,439 arises from [Dr N's] valuation of goodwill.

...

1. Whilst I formed the view that some commercial goodwill was attributable to the business, I was not satisfied that the business valuer had adequately considered the nature of the business and the integral role the husband plays in it. The factors most persuasive to me are that:

...

(h) Any figure adopted for goodwill should be potentially recoverable in the hands of the owner. The husband gave evidence that he intends to continue to operate his business for another 10-20 years. The realisation of the goodwill in the short-term is therefore unlikely.

1. A portion of the goodwill attributed to the business by the business valuer represents commercial goodwill. That is, there is an established group of return clients, a trade name and identifiable premises, although the property settlement will potentially see those premises change location. There was however insufficient evidence upon which I could apportion a value to that commercial goodwill.
2. For these reasons I will deduct the goodwill calculation from the business valuation. The valuation adopted for [G Pty Ltd] will be $2,155,616 as per the husband's balance sheet.

What allowance should be made for the relocation and "make fit" costs incurred by [G Pty Ltd]?

1. The wife conceded that an allowance should be made for some of the estimated relocation costs of plant and equipment to [F Street] to allow [G Pty Ltd] to operate from there.

2. The parties instructed [Mr O] and [Mr P] to provide reports on the cost of relocation. They reached agreement to include on the Joint Balance Sheet a liability of $189,630 as the allowance for relocation costs to [F Street].

3. The husband contended that there were additional costs that the Court should have regard for. He therefore asked the Court to adopt an amount somewhere in the range of between $189,630-$249,630.

4. The wife argues that to be in a position to facilitate the sale of [Property 1, 2 and 3] she too will incur sale costs which she argues should also be included in the balance sheet. She estimates a figure of $98,600, being 2 per cent of the total value of [Property 1, 2 and 3] but this figure is not accepted by the husband.

5. It was agreed that the wife would need to pay agent's fees and legal costs on the sale, but she could not recall the actual amount. There was no evidence before the Court that would allow an estimate of the sale costs to be undertaken.

6. The amount of $189,630 will be included as the liability estimated to be incurred by the husband for the relocation costs to [F Street]. But similarly, the additional costs associated with the relocation will not be included either but instead will be considered under the s 75(2) considerations.

...

(Emphasis added)

1. As to future tax liabilities, the reasons record:

Can any future tax liabilities be estimated and included on the balance sheet?

1. The Court is asked to determine the taxation consequence arising from the property transfers and company restructures pursuant to the Orders made and assign responsibility for their payment.
2. A tax expert, [Mr Q], was the Single Expert appointed to provide a report on the potential taxation exposure of the parties and the companies. He gave evidence at the hearing. He considered several different scenarios in his report of 23 October 2023. A supplementary report was prepared dated 26 October 2023. Further joint questions were asked of him which he answered by way of a further supplementary report dated 29 October 2023. He gave advice about a range of possible tax outcomes based on events taking place. Counsel for the husband prepared a helpful aide memoire which does not form part of the evidence but highlighted the potential tax outcomes based on the advice of [Mr Q].
3. Some of the tax consequences and liabilities either existed at the date of the hearing or were not in dispute. They are:

(a) Husband's personal tax liability - $44,990; and

(b) Transfer duty on the sale of [F Street] by [C Pty Ltd] to [G Pty Ltd] - $189,305.

1. Equally the parties were agreed on some structural aspects of the settlement and the tax implications of them did not appear in dispute. For example, they both support an order being made causing [G Pty Ltd] and [C Pty Ltd] to enter a contract of sale for [G Pty Ltd] to purchase [F Street] from [C Pty Ltd] with the consideration for the sale to be the loan owed by [C Pty Ltd] to [G Pty Ltd] totalling $1,393,379 plus GST. Presumably (and sensibly) this position was arrived at because of the tax benefits highlighted at paragraph 32 of the [Mr Q] Report.
2. But what is in dispute are the various tax liabilities of [C Pty Ltd] and the wife arising primarily from the sale of [Property 1, 2 and 3] and liquidation of [C Pty Ltd].

...

1. [Mr Q] gave evidence. He confirmed the complex nature of the tax implications of the 15-year exemption applying to a sale. He confirmed a significant difference in the tax outcomes for the wife depending upon the timing of the sale (for example he estimated tax implications of $451,378 arising from an ordinary dividend, or $225,688 if it was a liquidator's distribution but the final figure would depend on franking credits). He also opined that all other alternatives considered involved a tax being paid by [C Pty Ltd].

...

1. Ultimately, in circumstances where there are a range of different outcomes, and the parties disagree about the extent of the liability, in my view justice and equity demands that the future tax liabilities should be met by the parties in the proportion the Court determines the property is to be divided. This can be achieved by requiring the parties to seek a joint private tax ruling from the ATO of the income tax consequences to [C Pty Ltd] arising from the disposal of the four properties and whether the 15-year exemption would apply.

...

1. The tax liability arises as a result of the lengthy relationship of the parties, and in my view is a debt that should be shared by them (regardless of what it is quantified at) and paid in the proportions to which they will benefit from the division of the pool. Orders will be made that provide for this to occur in line with the Minute of Order proposed by the wife as it continues [Mr Q's] involvement in assisting the parties to obtain a favourable ruling from the ATO.

(Footnotes omitted) (Emphasis added)

1. After making a finding as to equality as to contribution, consideration of the s 75(2) factors included:

1. The husband appears to have had greater access to income and benefits since separation. For example, he had a balance of $108,656 in his savings account. That was reduced to $83,056 in the space of two months and applied to unknown costs. His earning capacity was also referred to by his counsel who argued that if I were to remove the goodwill valuation from [C Pty Ltd] (which I did) then I would need to have regard for the husband's earning capacity and the benefits he derives from it into account as a future needs factor. He retains his skills and business and, in my view, will enjoy superior future earning capacity to that of the wife. 2. But all of this needs to be viewed in the context of the impact of the orders made on the husband and the profitability of his business. He remains concerned as to whether he can implement these Orders and restructure his business in a manner that allows him to continue to enjoy the financial benefits that he has to date enjoyed. These are valid concerns because:

(a) The tax liability (which cannot be quantified) needs to be assessed and shared between the parties. Whilst the outcome of the tax ruling and liabilities that flow are not considerations here, because they will be apportioned between the parties, their capacity to pay and the impact it has on their financial circumstance is a relevant consideration. > > (b) Likewise, whilst the Court has accepted some relocation costs associated with the move to [F Street], what the Court has not had regard for is the need for F Street to be developed subject to the local council requirements, and this will likely require renovation work including the construction of a wall, bathroom facilities, the reconnection of electricity, the construction of an awning and additional shedding, at the expense of the husband or via [G Pty Ltd].

...

1. The husband has arguably been in a superior financial position to the wife since their separation. For this reason, an order for spousal maintenance was made. The parties agree that spousal maintenance will continue to be paid until the wife has been able to liquidate other assets in order to support herself.

(Emphasis added)

1. No adjustment was made to the contribution finding after consideration of the s 75(2) factors.
2. As to the form of the orders adjusting property within the parameters agreed by the parties, the primary judge found (at [121]) that the proposed orders achieved a construction to evenly require each of the parties to contribute to the tax or revenue consequences arising from their disposals by C Pty Ltd of the units and the F Street property which was just and equitable. While the parties did not agree to a timeframe for G Pty Ltd to vacate the units and achieve approvals and renovations to the F Street property, the primary judge found it would be just and equitable to allow the husband six months to relocate. This led to orders that (at [125]) the units be sold six weeks after G Pty Ltd vacated them, and the formula for calculating the parties equally sharing in any sale price received above the agreed values for the units. Findings were made (at [126]) that on C Pty Ltd's liquidation, the proposed orders protected the legal and beneficial rights of the parties, G Pty Ltd, and C Pty Ltd , while the processes of the adjustment of their property in specie as the parties agreed was concluded.
3. The final orders made on 14 February 2024 provided:

Cash Payment

1. Within three months from the date of these Orders ("Due Date") the Respondent Husband ("Husband") will pay to the Applicant Wife ("Wife"), or as she may direct in writing, the sum of $515,383 ("Settlement Monies").

Matrimonial Home

1. Simultaneously upon the Husband's compliance with Order 1, the Wife shall do all acts and things and sign all documents necessary to transfer her right, title and interest in the property situated at [H Street, Suburb J] in the State of New South Wales, being the whole of the land comprised in folio identifier [...] ("[Suburb J] Property") to the Husband (at his expense).

[C Pty Ltd]

1. The Husband in his personal capacity and in his capacity as director of [G Pty Ltd ACN...] will do all acts and things necessary to:

(a) re-build the wall that used to divide the parties' properties at [F Street, Suburb E NSW] and [D Street, Suburb E NSW], by the Due Date;

(b) vacate the property situated at [Property 1, D Street, Suburb E] in the State of New South Wales being the whole of the land in the folio identifier [...] ("[Property 1]"), within six months of the date of these Orders;

(c) vacate the property situated at [Property 2, D Street, Suburb E] in the State of New South Wales being the whole of the land in folio identifier [...] ("[Property 2]"), within six months of the date of these Orders;

(d) vacate the property situated at [Property 3, D Street, Suburb E] in the State of New South Wales being the whole of the land in folio identifier [...] ("Property 3]"), within six months of the date of these Orders;

and on vacating each of [Property 1, 2 and 3] will remove all plant and equipment and stored items and will ensure [Property 1, 2 and 3] are in a neat and clean condition, suitable for sale.

1. Within six weeks of the Husband vacating [Property 1], the Wife in her capacity as director of [C Pty Ltd ACN...] ("[C Pty Ltd]"), will do all acts and things and sign all documents as shall be necessary to cause [Property 1] to be listed for sale and thereafter to be sold for the best price reasonably obtainable, and to apply the proceeds of sale in the following manner and order:

(a) In payment of the outstanding costs of and incidental to such sale, including legal costs and disbursements, the Agent's commission, valuer's fees and auction expenses.

(b) In payment of such amount as is required to discharge the [R Bank] overdraft loan account secured on [Property 1] by mortgage in favour of Westpac being dealing number [...].

(c) In payment of the balance then remaining to the Wife, save that should the sale price:

(i) Exceed $870,000, then an amount first be paid to the Husband, calculated as follows:

AP = (S - $870,000) x 50%

Where:

AP is the Additional payment to the Husband.

S is the Sale Price (gross) for [Property 1].

(ii) Be less than $870,000, then within 42 days of the settlement of the sale of [Property 1], the Husband shall pay to the Wife a further sum of settlement monies calculated as follows:

AP = (S - $870,000) x 50%

Where:

AP is the Additional payment to the Wife.

S is the Sale Price (gross) for [Property 1].

1. Within six weeks of the Husband vacating [Property 2 and Property 3], the Wife in her capacity as director of [C Pty Ltd] will do all acts and things and sign all documents as shall be necessary to cause [Property 2 and Property 3] to be listed for sale and thereafter to be sold for the best price reasonably obtainable, and to apply the proceeds of sale in the following manner and order:

(a) In payment of the outstanding costs of and incidental to such sale, including legal costs and disbursements, the Agent's commission, valuer's fees and auction expenses.

(b) In payment of the balance then remaining to the Wife, save that should the total sale price for [Property 2 and Property 3]:

(i) Exceed $4,060,000, then an amount first be paid to the Husband, calculated as follows:

AP = [(S4 + S5) - $4,060,000] x 50%

Where:

AP is the Additional payment to the Husband.

S4 is the Sale Price (gross) for [Property 2].

S5 is the Sale Price (gross) for [Property 3].

(ii) Be less than $4,060,000, then within 42 days of the settlement date, the Husband shall pay to the Wife a further sum of settlement monies calculated as follows:

AP = [$4,060,000 - (S4 + S5)] x 50%

Where:

AP is the Additional payment to the Wife.

S4 is the Sale Price (gross) for [Property 2].

S5 is the Sale Price (gross) for [Property 3].

1. Following compliance with Orders 4 and 5, the Wife in her capacity as director of [C Pty Ltd] shall do all acts and things and sign all documents necessary to instruct [C Pty Ltd's] accountant to cause [C Pty Ltd] to forthwith be liquidated or wound up (as necessary), and after payment of any amounts due by [C Pty Ltd] and/or the Wife in her capacity as shareholder, to any person, corporation, or government body including but not limited to the Australian Taxation Office or the accountants in respect to said winding up or liquidation, distribute the remaining funds, including dividends or capital, to the Wife.

2. Simultaneously upon the Husband's compliance with Order 1, the Wife in her capacity as director of [C Pty Ltd], and the Husband in his capacity as director of [G Pty Ltd], do all acts and things and sign all documents necessary to:

(a) cause [G Pty Ltd] and [C Pty Ltd] to enter into a contract of sale for [G Pty Ltd] to purchase from [C Pty Ltd] the property situated at F Street, Suburb E in the State of New South Wales being the whole of the land in folio identifier 57/262530 ("F Street");

(b) state and record the consideration for the sale of F Street, pursuant to the contract of sale in Order 7(a), to be the loan owed by [C Pty Ltd] to [G Pty Ltd] totalling $1,393,379 plus GST; and

(c) state and record the completion for the sale of F Street, pursuant to the contract of sale in Order 7(a), to be 42 days.

1. Subject to Order 7, the Wife in her capacity as director of [C Pty Ltd], will do all acts and things and sign all documents necessary to cause [C Pty Ltd] to complete the contract of sale for F Street and transfer F Street to [G Pty Ltd] in accordance with it.

2. The Husband, whether in his capacity as director of [G Pty Ltd] or personally, will do all acts and things and sign all documents necessary and cause to be paid:

(a Any duty assessed to [G Pty Ltd] under the Duties Act 1997 (NSW) and the Taxation Administration Act 1996 (NSW) in respect of:

(i) the contract of sale, pursuant to Order 7; and

(ii) the transfer of F Street from [C Pty Ltd] to [G Pty Ltd], pursuant to Order 8.

1. The parties, whether in their respective capacities as directors of [G Pty Ltd] and [C Pty Ltd] or personally, will:

(a) cause an application to be made to the Australian Taxation Office for a private ruling in respect of the income tax consequences to [C Pty Ltd] for disposal of each of [Property 1, 2 and 3 at D Street] and [F Street];

(b) appoint [Mr Q], or such other lawyer as they agree in writing, to prepare the private ruling;

(c) appoint the accountant of [C Pty Ltd] to lodge the application; and

(d) bear the costs of the private ruling equally.

1. The Husband, whether in his capacity as director of [G Pty Ltd] or personally, will cause to be paid to [C Pty Ltd] (or as it directs, to the Australian Tax office for the Commissioner of Taxation) within the timeframe specified on the assessment (or any amended assessment) or otherwise as directed by the accountant for [C Pty Ltd], a sum equivalent to 50% of:

(a) The sum of any statutory income tax liability arising under s 6-10 of the Income Tax Assessment Act 1997 (Cth) for any capital gains tax assessed to [C Pty Ltd] and payable in relation to each of [C Pty Ltd's]:

(i) Sale and transfer of F Street to [G Pty Ltd], pursuant to Orders 7 and 8;

(ii) Sale of [Property 1];

(iii) Sale of [Property 2]; and

(iv) Sale of [Property 3].

(b) Any liabilities of [C Pty Ltd] and/or of the Wife payable to the Australian Taxation Office for the Commissioner of Taxation or Revenue NSW for the Chief Commissioner of State Revenue arising out of the wind up or liquidation of [C Pty Ltd] pursuant to Order 6.

1. The Wife, in her capacity as director of [C Pty Ltd], will cause [C Pty Ltd] to provide copies to the Husband of all relevant tax returns, tax assessments and such other documents or correspondence as concerns any income tax liability related to [C Pty Ltd's] disposal of each of [Property 1, 2 and 3 at D Street] and [F Street], within seven days of such document coming into [C Pty Ltd's] possession or control.
2. Pending his compliance with Orders 1, 3 and 7, the Husband will continue to pay or cause to be paid all outgoings, including but not limited to all Council rates, strata fees, water rates, utilities, insurances and taxes, as and when they fall due, in relation to the properties at:

(a) [Property 1 at D Street, Suburb E NSW];

(b) [Property 2 at D Street, Suburb E NSW];

(c) [Property 3 at D Street, Suburb E NSW]; and

(d) [F Street, Suburb E NSW]

1. Where necessary in order for the Husband to comply with Order 3, the Wife in her capacity as director of [C Pty Ltd] and personally (as required), will do all acts and things and sign all documents as required by the local council to lodge any Development Application or Application/s for alterations and additions (at the Husband's expense), including for the reconstruction of the wall at [F Street].

2. Subject to the Husband's compliance with Orders 1 and 3, the Wife in her capacity as director of [C Pty Ltd], will transfer to [G Pty Ltd] (at the expense of [G Pty Ltd] and/or the Husband) the ownership of all of the plant and equipment, and office equipment currently owned by [C Pty Ltd] but in the possession of and used by the Husband and [G Pty Ltd] (excluding [Motor Vehicle 1] in the possession of the Wife).

3. Simultaneously upon the Wife's compliance with Orders 7 and 8, the Husband (who it is noted is not a director, secretary, or shareholder of [C Pty Ltd]) shall:

(a) resign any positions he holds in [C Pty Ltd];

(b) transfer to the Wife any right, title or interest he may have in [C Pty Ltd];

(c) assign to the Wife any other rights or entitlements he may have in or against [C Pty Ltd]; and

(d) return to the Wife the Company Register for [C Pty Ltd] and any other documents belonging to or relating to [C Pty Ltd] that are in his possession.

1. The Wife shall then be solely responsible for and will indemnify and keep the Husband safe with respect to all liabilities, incurred during the relationship or after separation, that the parties or either of them may have relating to [C Pty Ltd], including but not limited to:

(a) the [R Bank] overdraft in favour of [C Pty Ltd] secured on [Property 1];

(b) credit cards relating to [C Pty Ltd];

(c) all council rates, strata fees, water rates, utilities, insurances, and taxes in relation to the properties owned by [C Pty Ltd] incurred from the date of the Husband's compliance with Order 3, except [F Street]; and

(d) any taxation liabilities of [C Pty Ltd], save for as set out in Order 11 herein.

[G Pty Ltd]

1. The Husband shall be solely responsible for and will indemnify and keep the Wife safe with respect to all liabilities, incurred during the relationship or after separation, that the parties or either of them may have relating to [G Pty Ltd], including but not limited to:

(a) debts owing to creditors;

(b) credit cards relating to [G Pty Ltd];

(c) all council rates, strata fees, water rates, utilities, insurances and taxes in relation to [F Street]; and

(d) any taxation liabilities.

Restraints

19. The Wife shall not do any act or thing or sign any document to:

(a) resign as a director, transfer or dispose of the legal or beneficial shareholding in [C Pty Ltd] or wind up [C Pty Ltd] until such time as she, in her capacity as a director or shareholder of [C Pty Ltd] (as the case may be) has complied with all of her obligations in these Orders; and

(b) cause [C Pty Ltd] to interfere with or end [G Pty Ltd's] and the Husband's current occupation and possession of [Property 1, 2 and 3 at D Street] and [F Street] from the making of these Orders and for such time as [G Pty Ltd] may occupy and possess properties owned by [C Pty Ltd] pursuant to these Orders, in particular Order 3.

1. The Husband shall not do any act or thing or sign any document to resign as a director or transfer or dispose of the legal or beneficial shareholding in [G Pty Ltd] or wind-up [G Pty Ltd] until such time as he, in his capacity as a director or shareholder of [G Pty Ltd] (as the case may be) has complied with all of his obligations in these Orders.

Charges

1. Upon the Husband being the sole registered proprietor of the [Suburb J] Property, by force of these Orders, the land defined herein as the [Suburb J Property] to be charged in favour of the Wife to secure any payments to be made by the Husband to [C Pty Ltd] for any income tax liabilities payable, as specified in Order 11.

2. Upon [G Pty Ltd] being the sole registered proprietor of [F Street], by force of these Orders, the land defined herein as [F Street] be charged in favour of the Wife to secure any payments to be made by the Husband to [C Pty Ltd] for any income tax liabilities payable, as specified in Order 11.

Default Sale Orders

1. In the event that the Husband fails to comply with Order 1 by the Due Date or Order 11, then the parties will do all acts and things and sign all documents as shall be necessary to sell, for the best price reasonably obtainable, the [Suburb J] Property.

2. The parties shall cooperate in every way with the sale of the [Suburb J Property] including (without limiting the generality of the foregoing):

(a) The Wife shall appoint an Agent or Agents of her choosing to have conduct of the sales ("Agent").

(b) The sale price at which the [Suburb J Property] shall be listed shall be mutually agreed by the parties or, in the absence of agreement, as recommended by the Agent.

(c) Providing the Agent with a copy of these Orders.

(d) Forthwith instructing the Agent in writing to copy both parties in on all correspondence concerning the sale, feedback from prospective purchasers and any offers.

(e) Making keys available to the Agent.

(f) Allowing inspection of the [Suburb J Property] at all reasonable times requested by the Agent.

(g) Doing or saying nothing to hinder or prevent a sale being effected.

(h) Ensuring the [Suburb J Property], including the grounds, are in neat and clean condition at the time of inspection by the Agent and prospective purchasers.

(i) Signing all documents requested by the Agent relating to the listing for sale of the [Suburb J Property], including but not limited to an Agency Agreement, except a contract or agreement for sale which has not been authorised by the Conveyancer appointed by the parties pursuant to these Orders.

(j) The Husband shall ensure he vacates the [Suburb J Property] in full within 21 days of the exchange of a Contract for Sale unless otherwise agreed between the parties in writing.

(k) The parties shall jointly instruct [Ms V], conveyancer at WMD Law ("Conveyancer"), to conduct the sales on behalf of both parties.

(l) The parties shall execute the contracts for sale as required in the form prepared by the Conveyancer.

1. In the event that the [Suburb J Property] fails to be sold by private treaty within three months from the date being listed for sale pursuant to these Orders, the parties shall forthwith do all acts and things and sign all documents necessary to sell the [Suburb J Property] for the best price reasonably obtained in the following manner:

(a) List the [Suburb J Property] for sale by public auction with the Agent.

(b) The reserve price at which the [Suburb J Property] shall be listed shall be mutually agreed upon by the parties or, in the absence of agreement, as recommended by the Agent.

(c) Otherwise as set out in Order 24.

1. The Husband will continue to pay or cause to be paid all outgoings, including but not limited to all council rates, water rates, utilities, insurances and taxes, as and when they fall due, in relation to the [Suburb J Property] pending the sale or transfer of that property pursuant to these Orders.

2. Upon settlement of the sale of the [Suburb J Property] the proceeds of such sale will be applied in the following manner and order:

(a) In payment of the outstanding costs of and incidental to such sale, including legal costs and disbursements, the Agent's commission, valuer's fees and auction expenses.

(b) In payment of such amount of the Settlement Monies then outstanding plus interest pursuant to the Federal Circuit and Family Court of Australia (Family Law) Rules 2021 (Cth) to the Wife or as she may direct in writing.

(c) In payment of any balance then remaining to the Husband or as he may direct in writing.

provided that, where after payment being made in accordance with Order 27(b) part of the Settlement Monies owed to the Wife remains outstanding, the Husband will remain indebted to the Wife for the balance and will make payment to her within a further three months plus interest as applicable from the Due Date.

Spousal Maintenance and outgoings

1. Until the Settlement Monies have been paid to the Wife in full and the Husband has complied with Order 3, the Husband shall pay or cause to be paid the sum of $700 per week to the Wife by way of spousal maintenance by direct deposit to her Commonwealth Bank account [No...17].

Superannuation

1. For the purpose of the following Orders "Super Fund" means [Super Fund 1] ABN [...], being the parties' self-managed superannuation fund.

2. It is declared that pursuant to s 78 of the Family Law Act 1975 (Cth) ("the Act") that:

(a) The Super Fund is a self-managed superannuation fund listed by the Australian Taxation Office on the Super Fund Lookup website (www.superfundlookup.gov.au) as a complying superannuation fund.

(b) The Wife and the Husband are the only members of the Super Fund and are the directors of the Trustee of the Super Fund, [S Pty Ltd] ("Trustee").

(c) The Super Fund and the current rules of the Super Fund were established under a Deed of Trust dated [...] June 2017 ("the Rules").

(d) The Wife has a member account in the Super Fund and in accordance with s 90XT(2) of the Act, as at 30 June 2021, the balance was estimated to be approximately $28,470.

(e) The Husband has a member account in the Super Fund and in accordance with s 90XT(2) of the Act, as at 30 June 2021, the balance was estimated to be approximately $30,642.

1. The Court allocates, as required by s 90XT(4) of the Act, to the Wife out of the Husband's interest in the Super Fund a base amount to be calculated using the formula of B = A where:

(a) A is the total value of the Husband's interest and entitlements in the Super Fund as at the Due Date; and

(b) B is the Base Amount.

1. In accordance with s 90XT(1)(a) of the Act, whenever a splittable payment becomes payable in respect of the superannuation interest of the Husband in the Super Fund, the Wife will be entitled to be paid an amount calculated in accordance with Part 6 of the Family Law (Superannuation) Regulations 2001 (Cth) equal to the Base Amount as defined in Order 31 and there will be a corresponding reduction in the entitlement of the person to whom the splittable payment would have been made but for these Orders.

2. The Trustee of the Super Fund must comply with the obligations imposed upon the trustees of eligible superannuation plans under the Act and the Family Law (Superannuation) Regulations 2001 (Cth).

3. Orders 29 to 33 bind the Trustee of the Fund and these Orders take effect from the operative time being the fourth business day after the date of service of these Orders on the Trustee.

4. Within seven days of compliance with Orders 29 to 33, the Husband shall do all acts and things and sign all necessary documents to resign as a director of the Trustee and member of the Super Fund in accordance with the Rules.

5. Contemporaneously upon the Husband's compliance with Order 35, the Wife will indemnify and keep the Husband effectively indemnified against all liability of and in relation to the Super Fund including any debt personally guaranteed by the Husband, and including any unpaid income tax assessed or hereinafter assessed against the Husband in respect of income derived or deemed to have been derived by the Super Fund inclusive of interest, penalties, costs and fines and from all proceedings, costs, claims or demands in respect thereof.

6. Pending compliance with Orders 29 to 35, each party is restrained from dealing with, charging, encumbering or disposing of any of the investments of the Super Fund other than in accordance with the terms of these Orders and doing any such act or thing which would defect, extinguish or reduce the entitlement of each party under these Orders.

[Country B] Properties

1. By the Due Date, or otherwise as agreed between the parties in writing, the parties shall do all acts and things and sign all documents necessary to cause the property situated at [M Street, Town L in Country B], to be listed for sale and thereafter to be sold for the best price reasonably obtainable.

2. Within three months from the date that the Wife's elderly mother [Ms T] ceases to occupy the property situated at [K Street, Town L in Country B], the parties will do all acts and things and sign all documents as shall be necessary to cause that property to be listed for sale and thereafter to be sold for the best price reasonably obtainable.

3. The parties shall cooperate in every way with the sale of the properties described in Orders 38 and 39 including (without limiting the generality of the foregoing):

(a) The parties shall appoint an agreed Agent to have conduct of the sales ("Agent") and in the event there is no agreement, the Husband shall choose one agent from a list of three provided by the Wife.

(b) The sale price at which each property shall be listed and whether each property shall be offered for sale by auction or otherwise shall be mutually agreed by the parties or, in the absence of agreement, as recommended by the Agent.

(c) Providing the Agent with a copy of these Orders.

(d) Forthwith instructing the Agent in writing to copy both parties in on all correspondence concerning the sale, feedback from prospective purchasers and any offers.

(e) Arranging to make keys available to the Agent.

(f) Arranging to allow inspection of properties at all reasonable times requested by the Agent.

(g) Doing or saying nothing to hinder or prevent a sale being effected.

(h) Arranging for the properties, including the grounds, to be presented in a neat and clean condition at the time of inspection by the Agent and prospective purchasers.

(i) Signing all documents requested by the Agent relating to the listing for sale of each property, including but not limited to an Agency Agreement, except a contract or agreement for sale which has not been authorised by the lawyer appointed by the parties pursuant to these Orders.

(j) The parties shall jointly instruct a lawyer or conveyancer to conduct the sales on behalf of both parties.

(k) The parties shall execute the contracts for sale as required in the form prepared by the Conveyancer.

1. Upon settlement of the sale of each of the properties described in Orders 38 and 39, the proceeds of such sale will be applied in the following manner and order:

(a) In payment of the outstanding costs of and incidental to such sale, including legal costs and disbursements, the Agent's commission, valuer's fees and auction expenses.

(b) In payment of the balance then remaining to be divided equally between the parties.

provided that any income tax or other taxation liabilities or duties arising from the sale of the properties described in Orders 38 and 39 are shared equally between the parties.

1. The Husband shall not do any act or thing or sign any document to interfere with or end the current occupation and possession by the Wife's mother [Ms T] of the property situated at [K Street, Town L in Country B].

Personal Property

1. Save as is otherwise provided in these Orders, the Wife is declared the sole owner both at law and in equity of:

(a) her interest in [C Pty Ltd];

(b) her cash in bank;

(c) the funds loaned by the parties to the Wife's cousin [Ms U] in the sum of $42,332;

(d) her superannuation entitlements with [Super Fund 2];

(e) all other moneys, shares, investments and debentures which stand in her name;

(f) any chattels, goods, furnishings and other property which are in her possession or control; and

(g) all other property of whatsoever kinds or nature presently in her possession or control.

1. The Wife will otherwise retain any other personal liabilities, credit cards, loans or debts in her name and will indemnify the Husband in relation thereto.

2. Save as is otherwise provided in these Orders, the Husband is declared the sole owner both at law and in equity of:

(a) his interest in [G Pty Ltd], including all properties, assets, plants and equipment presently owned by [G Pty Ltd];

(b) his cash in bank;

(c) the funds loaned by the Husband to [W Pty Ltd];

(d) his superannuation entitlements with [Super Fund 2];

(e) all other moneys, shares, investments and debentures which stand in his name;

(f) any chattels, goods, furnishings and other property which are in his possession or control; and

(g) all other property of whatsoever kind or nature presently in his possession or control.

1. The Husband will otherwise retain any other personal liabilities, credit cards, loans or debts in his name and will indemnify the Wife in relation thereto.

Miscellaneous

1. The parties will do all acts and things and give all consents and execute all documents and writings necessary to give effect to the Orders made herein.

2. Each of the parties will instruct their representatives to do all acts and things necessary to give effect to the settlement of Orders 1 and 2 via the electronic conveyancing platform PEXA;

3. In the event either party is self-represented at any time, then that party will nevertheless instruct a subscriber to the electronic conveyancing platform PEXA for the purpose of settlement and will meet their own costs of the practitioner instructed by them.

4. The parties will pay their own electronic conveyancing fees and in the event one party meets the other party's fees at the date of settlement, the party who did not pay their own fees will reimburse the other party within seven days of the date of settlement.

5. In the event that either party refuses or neglects to execute any deed, document or instrument necessary to give effect to these Orders, a Registrar of the Court be appointed pursuant to section 106A of the Act to execute such deed, document or instrument in the name of the said party and do all acts and things necessary to give validity and operation to the deed, document or instrument upon the Registrar being provided with verification of such refusal or failure by way of affidavit.

THE COURT NOTES THAT:

1. Orders 29 to 37 are made by consent.

1. The husband failed or neglected to pay to the wife $515,383 on or before 15 May 2024 pursuant to Order 1 made on 14 February 2024.
2. On 15 April 2024, G Pty Ltd vacated Property 1. The settlement of its sale occurred in July 2024. The net proceeds of sale of $840,070 (including the husband's share of $65,000, being applied in part payment of the capital sum of $515,383 payable to her pursuant to Order 1) were transferred to the wife. Hence $450,383 then remained outstanding to her pursuant to Order 1, together with any interest that had accrued since the capital sum was payable from 15 May 2024.
3. By way of Order 3 made on 14 February 2024, G Pty Ltd was required to vacate Property 2 and 3 by 14 August 2024. It did not do so. The wife then filed her Application - Enforcement.
4. On 28 October 2024, the wife received $45,000 from Super Fund 1.
5. On 16 January 2025, G Pty Ltd vacated Property 2 and 3. This fulfilled one of the two prerequisites to conclude the operation of the periodic spouse maintenance order, the other being payment by the husband to the wife of the capital sum pursuant to Order 1.
6. On or around the same date, the husband engaged contractors to build the wall between Property 3 and the F Street property, belatedly implementing Order 3(a) made on 14 February 2024. On 15 February 2025, a year after the s 79 orders were made, he obtained a quote from X Business as to the costs of re-establishing and updating old infrastructure at the F Street property.
7. On 19 February 2025, being the date of the hearing of the wife's Application - Enforcement, the husband filed his s 79A application. The enforcement hearing was adjourned. The husband was ordered to pay the wife's costs of and incidental to her Application - Enforcement in the sum of $10,000.
8. On 21 February 2025, the husband paid to the wife $100,000 by way of further part payment of the capital sum pursuant to Order 1 made on 14 February 2024 (leaving $350,383 then outstanding to the wife pursuant to Order 1, together with any interest that had accrued on the part paid outstanding balance) and $10,000 in satisfaction of the costs order.
9. On 6 March 2025, the wife received $10,000 from Super Fund 1.
10. In April 2025, contracts were exchanged for the sale of Property 2 at a sale price of $1,000,000. Settlement of the sale completed in June 2025. The wife received the net proceeds of sale of $987,059.03.
11. In April 2025, contracts were exchanged for Property 3 at a sale price of $2,750,000.
12. The transfer of the F Street property is yet to occur. The orders provide for it to be implemented upon the husband paying to the wife all of the capital sum of $515,383 payable pursuant to Order 1. The wife is in a position for C Pty Ltd to execute the transfer document simultaneously with her receipt of the balance of the monies due pursuant to Order 1.
13. On 1 May 2025, the wife received $1,991.32 from Super Fund 1.
14. On 23 May 2025, the parties attended a Conciliation Conference. No agreement was reached.
15. On 2 July 2025, after the exchange of contracts for the sale of Property 3, the parties engaged/instructed Y Lawyers to prepare an application for an ATO private tax ruling pursuant to orders made on 14 February 2024 on C Pty Ltd's disposal of the units and the F Street property. The parties have engaged an accountant to submit the now completed application to the ATO for a private ruling. They anticipate a determination in the not-too-distant future.
16. The husband gave evidence in his affidavit that up to July 2025 he had paid a sum of $453,609.66 for relocation and renovation expenses, and that further renovation or re-fit expenses he proposes to undertake at the F Street property will cost an additional $397,735.
17. After the proceedings were transferred to this Court, the husband filed an Application in a Proceeding on 7 August 2025 seeking a stay of Orders 1, 23-27 inclusive, and 28 made on 14 February 2024, pending the determination of his s 79A relief. The husband's application was filed 10 months after the wife's Application - Enforcement was filed, and 18 months after the final orders were made.
18. The settlement of the sale of Property 3 completed in September 2025. The net proceeds of sale after selling expenses were $2,559,810.76. C Pty Ltd received $1,059,810.76. The balance of $1,500,000 was deposited into a solicitor's trust account. By way of consent orders made on 19 September 2025, the husband's relief injuncting the receipt of the balance of the proceeds of sale held in the wife's solicitor's trust account was dismissed. C Pty Ltd has now received those monies.
19. The gross sales of Property 2 and 3 achieved $3,750,000, being $310,000 less than the value of the units at trial of $4,060,000. By operation of Order 5(b) made on 14 February 2024 and the formula contained therein, the husband is to pay to the wife an additional $155,000. That sum is due and payable 42 days after the date of completion of the sale of Property 3, being [...] October 2025.
20. The husband has been sporadic in paying the spousal maintenance to the wife by way of ad hoc lump sums. It was agreed that all arrears had been paid by 26 September 2025. The husband was not in arrears of any payments of strata levies and outgoings pursuant to the orders as at the date of the hearing.

1. The husband's Amended Initiating Application filed on 7 July 2025 seeks the following orders:
   1. That the following Orders from the Orders of 14 February 2024 made by Judge Beckhouse in file no. (P)SYC4075/2024 be varied pursuant to section 79A(1)(a), (b) and (c) of the Family Law Act 1975 (Cth):

1.1. Order 1;

1.2. Order 5;

1.3. Order 23-27;

1.4. Order 28; and

1.5. Order 41.

1. Upon the recalculation of the net asset pool, that the parties are to receive an equal distribution of net asset pool.
2. Subject to Order 2, the Husband is to make a cash payment, if any, to the Wife being the difference between the amount received by the Wife and fifty percent of the net asset pool ("the Settlement Sum") payable by way of instalments of $500,000 every six months ("the Due Date") until the Wife receives the Settlement Sum.
3. The Husband's obligation to pay spousal maintenance to the Wife shall cease on 24 September 2025 being the settlement date for the property situated at [Property 3] of [D Street, Suburb E] in the State of New South Wales being the whole of the land in folio identifier [...] ("[Property 3]").

5. Simultaneously with the Husband's compliance with Order 3:

5.1. The Wife do all acts and things and sign all documents necessary to transfer her interest in the property situated at [H Street, Suburb J] in the State of New South Wales, being the whole of the land comprised in the folio identifier [...] ("[Suburb J Property]") to the Husband; and

5.2. The Wife in her capacity as director of [C Pty Ltd ACN ...] shall to all acts and things and sign all documents necessary to transfer its interest in the property situated at [F Street, Suburb E] in the State of New South Wales, being the whole of the land comprised in the folio identifier [...] ("[F Street]") to [G Pty Ltd ACN...] ("[G Pty Ltd]").

1. Upon settlement of the sale of the properties situated at [M Street, Town L in Country B] and [K Street, Town L in Country B] ("the [Country B] properties"), the proceeds of sale will be applied in the following manner and order:

6.1. in payment of the outstanding costs of and incidental to such sale, including legal costs and disbursements, the Agent's commission, valuer's fees and auction expenses: and

6.2. in payment of the balance to the Wife.

1. In the event that the Husband fails to comply with Order 3, then the parties will do all acts and things and sign all documents as shall be necessary to sell, for the best price reasonably obtainable, [F Street] and the proceeds of sale be applied in the following manner and order:

7.1. in payment of the outstanding costs of and incidental to such sale, including legal costs and disbursements, the Agent's commission, valuer's fees and auction expenses:

7.2. in payment of any tax liabilities, including any income tax and/or Capital Gains Tax ("CGT");

7.3. in payment of such amount to pay the Wife the Settlement Sum as contemplated in Order 3; and

7.4. in payment of any balance then remaining to the Husband.

1. That the Wife pay the Husband's costs of and incidental to these proceedings.

1. By way of his s 79A relief, the husband does not seek to disturb what he identifies as an "entitlement" to the property of the parties being adjusted "equally".
2. He seeks, should he establish the prerequisites mandated by s 79A of the Act, a "readjustment of the net asset pool" by recasting the findings as to the property and liability of the parties available for adjustment pursuant to s 79(3) of the Act such that those property interests will be equally divided between he and the wife.
3. The gravamen of his s 79A complaint is that the relocation of G Pty Ltd, and the re-fit and renovation of the F Street property, has been more complex and costly than anticipated, and that there have been consequential impacts on the profitability of the G Pty Ltd trading enterprise. He seeks on any re-exercise of the s 79 discretion to re-visit the findings as to the value of G Pty Ltd at trial, the process of ascertaining the value of taxation and revenue imposts that will crystalise not only from the sale of the units by C Pty Ltd and its liquidation, but also that any impregnated taxation impost that rests within G Pty Ltd be notionally calculated as a current liability of both he and the wife, notwithstanding he does not currently propose (but may in the future) a sale of the F Street property, or disposal of the G Pty Ltd trading enterprise.
4. The wife by way of her Response to an Initiating Application filed on 20 March 2025 sought that the husband's Amended Initiating Application be dismissed.
5. On 26 March 2025, the husband was ordered to file a Points of Claim document identifying the facts and circumstances supporting his s 79A relief.
6. The husband pleaded the particulars of his s 79A relief by way of Points of Claim filed on 4 July 2025. The husband's Points of Claim record:

Grounds for Application

1. Section 79A(1)(a) - Miscarriage of Justice

1.1. There is material underestimation of relocation costs of the Husband's business [G Pty Ltd]. The Final Orders were based on an estimated business relocation cost of $189,630. The evidence available at the time of the Orders did not accurately reflect the true scope of the financial burden on the Husband, thereby materially impacting the fairness of the outcome.

1.2. The actual relocation costs incurred to date by the Applicant are approximately $430,000. Rectification works required to be undertaken at [F Street] to remedy structural defects to the building is set out in the Quotation issued by [X Business] dated 15 February 2025. Subsequently, future costs are estimated to total approximately $740,000.

1.3. Defects and rectification costs at [F Street] were not adequately accounted for at the time of the Orders. The need for rectification works has delayed the business relocation and significantly impacted the Husband's financial position and ability to comply with the Orders.

1.4. Tax liabilities were not sufficiently resolved at the time of the Final Orders. The income tax and CGT implications of the property disposals have a direct impact on the net property pool and financial effect of the Orders.

1.5. These issues and costs associated with the issues were not foreseeable at the time the Orders were made. Noting that the Court determined a 50/50 division of assets with the parties in agreement, the total relocation costs incurred by Husband will result in a disproportionate distribution of the asset pool, in favour of the Respondent. This constitutes a miscarriage of justice by reason of "other circumstances".

1. Section 79A(1)(b) - Impracticability

2.1. Since the Final Orders have been made that makes it impracticable for the Husband to comply with the totality of his obligations pursuant to those Final Orders

2.2. With respect to Order 3:

2.2.1. The Husband has vacated [Property 1, 2 and 3 at D Street, Suburb E NSW] and moved into [F Street, Suburb E] NSW.

2.2.2. The Husband was required to relocate heavy industrial equipment of approximately 40-50 tonnes from a space of approximately 1600 square metres to a space of approximately 900 square metres within six months.

2.2.3. The inability to complete relocation of the Husband's business due to ongoing rectification works and the complex setup required for a [business], including installation of heavy machinery and adequate amenities.

2.2.4. The structural condition of [F Street], which was not fully understood or accounted for at the time of Final Orders, has significantly delayed the relocation process and affected the business's ability to trade at full capacity.

2.2.5. [F Street] requires substantial renovations, structural rectifications, and installation of specialist equipment before becoming fully operational.

2.3. The Husband has faced significant liquidity and financial constraints making it impracticable for the Husband to finalise the relocation, pay the settlement sum to the Wife and fulfill his other obligations in accordance with the timeline in the Final Orders.

2.4. To date, the Husband has paid the following:

2.4.1. $165,000 towards to the settlement sum, in compliance with Order 1;

2.4.2. $125,300 in spousal maintenance, in compliance with Order 28;

2.4.3. $59,000 in land tax towards the properties; and 2.4.4. No less than $430,000 towards relocations costs.

2.5. The Husband has also suffered loss of business during the relocation period which means that the total invoices are more than $279,502 less than the same period of a year prior.

2.6. Outstanding issues have made it difficult to finalise the asset pool, including:

2.6.1. The ATO Private Tax Ruling (income tax and CGT liabilities);

2.6.2. Relocation costs - including costs to rectify and renovate [F Street];

2.6.3. Updated valuations for [F Street];

2.6.4. Updated business valuation of [G Pty Ltd]; and 2.6.5. Quantifying the total loss of business due to the relocation of the business.

2.7. The Husband's liquidity and financial constraint as identified in 2.3 and 2.5 and the inability to finalise the asset pool as outlined in 2.6 render it impractical for him to pay the balance of the settlement sum and meet the tax liabilities in compliance with the Final Orders.

2.8. The resolution of outstanding issues at outlined in 2.6 will determine whether [F Street] must be sold to meet the Husband's obligations under the Final Orders.

2.9. Even if the [Suburb J Property] is to be sold:

2.9.1. It is the Husband's principal place of residence;

2.9.2. The Husband would be required to secure rental accommodation at a cost of no less than $750 per week, and would be highly unlikely given the Husband's age and his financial circumstances;

2.9.3. The sale proceeds would be insufficient to meet the balance of the settlement sum and the Husband's other obligation under the Final Orders.

2.10.1. The Husband's business will have no premises to operate;

2.10.2. its value may be negligible or require complete revaluation; and 2.10.3. CGT liabilities need to be taken into consideration, further undermining the accuracy of the division of assets as determined in the Final Orders.

2.11. These practical limitations, along with the Applicant's ongoing efforts to maintain business continuity, made it impracticable to comply with the terms of the Final Orders.

3. Section 79A(1)(c) - Default and Arising Circumstances

3.1. The Husband has partially complied with the Final Order, including the following:

3.1.1. Partially complied with Order 1 - refer to 2.4.1;

3.1.2. Continuing to comply with Order 28 - refer to 2.4.2;

3.1.3. Partially complied with Order 2 by vacating [Property 1, 2 and 3]

3.1.4. With respect to Order 4:

(a) [Property 1] has been sold and settled; and (b) [Property 2 and 3] have been sold and awaiting settlement.

3.2. The Husband is also actively attempting to rectify defects in [F Street], finalise relocation of the business and continue running his business in order to meet financial obligations under the Final Orders.

3.3. The Husband's default is not wilful but due to financial constraints and impracticability issues as outlined in 2.2, 2.3, 2.5, 2.6 and 2.7 above.

3.4. As a result of the Husband's inability to comply with Order 1 (payment of the settlement sum), the Wife is unable to comply with Orders 7 and 8, which require the transfer of interests in [F Street] and the [Suburb J Property].

3.5. Furthermore, the parties' non-compliance with Order 10 have made it difficult to finalise the asset pool and determine whether [F Street] must be sold to meet tax liabilities and pay the balance of the settlement sum.

3.6. The circumstances arising as a result of the defaults then triggers issues set out in 2.8, 2.9 and 2.10.

3.7. The circumstances that have arisen as a result of the default are interdependent and make it just and equitable for the Court to vary, set aside or substitute the Final Orders.

...

1. The wife filed a defence to the husband's Points of Claim on 16 July 2025. On 17 July 2025, the husband confirmed he did not propose to amend his pleading by way of an Amended Points of Claim.

1. Proceedings may be summarily dismissed on the application of a party or on the court's own initiative if they have no reasonable prospects of success as per s 102QAB of the Act and r 10.09(1)(d) of the Federal Circuit and Family Court of Australia (Family Law) Rules 2021 (Cth). The rule supplements the legislative provision. (See also s 46(2)(b) of the Federal Circuit and Family Court of Australia Act 2021 (Cth) mirroring the provisions of s 102QAB of the Act).
2. Pursuant to s 102QAB(2)(b), it is a matter for the wife to establish that the husband has "no reasonable prospect of successfully prosecuting the proceedings or that part of the proceedings".
3. Section 102QAB(3) defines "no reasonable prospects of success" as that "the proceedings need not be hopeless; or bound to fail". The practical effect of the section is that the case as pleaded, including the evidence in support thereof, does not disclose a reasonable cause of action.
4. It is well established that a court hearing a claim for summary dismissal does not resolve disputed facts but takes the applicant's case at its highest (Bigg v Suzi [1998] FamCA 14; (1998) FLC 92-799). While the husband bears the onus of establishing that one of the grounds under s 79A has been met, the wife, as the applicant for summary dismissal, bears the onus of establishing that the husband has no reasonable prospects of successfully prosecuting his relief sought.

1. As to the husband's relief pursuant to s 79A(1)(a), the section states:

79A Setting aside of orders altering property interests

(1) Where, on application by a person affected by an order made by a court under section 79 in property settlement proceedings, the court is satisfied that:

(a) there has been a miscarriage of justice by reason of fraud, duress, suppression of evidence (including failure to disclose relevant information), the giving of false evidence or any other circumstance; or

the court may, in its discretion, vary the order or set the order aside and, if it considers appropriate, make another order under section 79 in substitution for the order so set aside.

1. The husband's claim pursuant to the section requires him to demonstrate three things, being the establishment of one of the specified grounds in s 79A(1)(a), and if that is established, that the pleaded ground occasioned, or amounted to, a miscarriage of justice, and finally, if both are established, whether to set aside or vary the order(s), and make another order.
2. Longstanding authority makes it clear that a miscarriage of justice for the purposes of s 79A(1)(a) will occur if circumstances exist which for some significant reason, make the order contrary to law and justice according to law as it relates to the integrity of the judicial process. Section 79A(1)(a) is intended to apply only to circumstances occurring before or at the time of the making of the order. The term "miscarriage of justice" does not aptly apply to matters which arise after the order has been made (see Public Trustee (as executor of the estate of the late Gilbert) v Gilbert [1991] FamCA 10; (1991) FLC 92-211; Pearson & Pearson (2021) FLC 94-008).
3. The husband refined the ground prosecuted within s 79A(1)(a) to be a miscarriage of justice by reason of any other circumstance. Central to this circumstance is that the relocation from each of the units to the F Street property, and the rectification, renovation or re-fit of the F Street property itself, have been more time consuming and complex than that contemplated at trial, and that the costs of those processes substantially exceed the value of $189,630 recorded in the balance sheet reasons as a liability, or as were additionally considered by way of s 75(2) of the Act.
4. The husband's affidavit evidence of costs incurred in the relocation from the units to the F Street property, and as to renovation or re-fit of the F Street property to date, are $453,609.66. He says that further costs by way of renovation of the F Street property are $397,735. These figures were supported by way of a spreadsheet he has constructed. He says that he disclosed invoices supporting the items in the spreadsheet to the wife on 15 July 2025. The wife is critical as to the husband inadequately disclosing documents verifying the payments made to date. The husband's affidavit evidence could not be said to be implausible. It is accepted at its highest. His spreadsheets recorded:

[LORENZEN]- SUMMARY OF COSTS INCURRED BY HUSBAND UNTIL MID JULY 2025

1. At the hearing, the husband conceded that the labour costs recorded in the schedule are values that he has allowed for work undertaken by G Pty Ltd employees in the relocation to, and the re-fit of, the F Street property. G Pty Ltd has incurred costs payable to external suppliers of $199,358.41 including GST and a notional amount of $254,251.25 including GST, albeit GST may not have been payable on wages, by way of its own resources.
2. During the hearing, the husband said, albeit for different periods from that asserted in his affidavit, that the production of G Pty Ltd "physically stopped" for two months during the period from 20 December 2024 to 28 February 2025. He adduced a summary letter from his accountant which calculated that G Pty Ltd had "lost" $297,502.10 in invoices during the period from 20 December 2024 to 28 February 2025 when compared to the same period in the previous year.
3. The husband draws a nexus between the relocation disruption to the trading enterprise of G Pty Ltd and consequential adverse financial impacts on the corporation. He says that the financial challenges now met by G Pty Ltd have compounded because of the reduced site area for its operations at the F Street property when compared to the site it occupied at the units. The site area occupied by G Pty Ltd at the units was 2,688 square metres while the premises at the F Street property provides a space of 988 square metres. He says because of space constraints at the F Street property, G Pty Ltd has sold some machinery because it cannot be housed in the F Street premises and has reverted to storing some machinery in the carpark. He did not adduce evidence as to the income or profitability by way of recent financial statements of G Pty Ltd before and after the relocation completed earlier this year.
4. In his affidavit, the husband said that the additional $397,735 is for the cost of proposed works for updating old infrastructure at the F Street property that is now over 25 years old, including removing uneven flooring, repairing the concrete driveway, updating the electricals, updating the drainage system, reinstalling the security system, installing air conditioning, installing wall partitioning, installing new doors, installing shelving, rectifying factory walls, building and waterproofing offices, constructing permanent stairs, and building an external awning. Some of these works were not contemplated at trial, inferred to be the product of the husband's post-trial elections to improve the F Street property and to rectify longstanding structural issues presented by the premises at the trial. Others are as to items expanded in scope from those contemplated at the trial. Decisions made by the husband after the orders were made do not have relevance by way of s79A(1)(a) of the Act.
5. Factual issues existed at trial as to each of the "other circumstances" identified by the husband underscoring his s 79A(1)(a) ground. Each circumstance was the subject of some evidence at the trial, including two ch 7 single experts giving evidence as to relocation and re-fit expenses, and expert evidence as to taxation imposts. Each circumstance was ventilated during the trial.
6. The husband was well represented at trial. He had input as to the nature, quality, and content of the evidence adduced as to relocation, rectification, and renovation costs. He made forensic decisions as to how that evidence was to be tested, and as to the submissions made as to each of those subject matters. He, in conjunction with the wife, determined the construction of the adjustive orders sought, together setting the parameters of the disputed issues to be determined by the primary judge. The husband was the person at trial best placed to have an understanding as to the practicalities and scale of the relocation and how the G Pty Ltd trading enterprise would operate at the F Street property. He had a myriad of opportunities to engage with the determinations made at trial leading to the conclusive determination by way of the orders made.
7. The primary judge evaluated the adduced evidence relevant to each disputed other circumstance now pleaded by the husband as that occasioning a miscarriage of justice. As recorded earlier in these reasons, findings were made at trial as to each disputed other circumstance, such that the evidence adduced would permit. If the evidence did not permit a finding, such other circumstance, was otherwise considered in the justice and equity of the determination to adjust the property of the parties equally and in the form of the orders made.
8. If the husband contends the determinations, for which he and the wife set the parameters, were unjust, the process to challenge that is by way of an appeal, not to relitigate the same issues identified and determined in the original s 79 proceedings. The husband's complaint that the expert evidence failed to "properly address" the actual scope and complexity of the relocation process and did not "adequately engage" with the logistical challenges of those processes is hollow for the purposes of his pleaded s 79A(1)(a) ground.
9. The husband does not have reasonable prospects of success to establish by way of his pleaded grounds, or his current evidence, a miscarriage of justice by any other circumstance whereby the integrity of the judicial process was corrupted or effected before or at the time of the making of the s 79 orders at trial (Clifton & Stuart [1990] FamCA 154; (1991) FLC 92-194). He does not have reasonable prospects of success to establish that the orders made are contrary to the justice of the case, hence his relief pursuant to s79A(1)(a) has no reasonable prospects of success.

The husband's relief pursuant to s 79A(1)(b) and (c)

1. The husband interrelates this relief. The sections of the Act are:

(1) Where, on application by a person affected by an order made by a court under section 79 in property settlement proceedings, the court is satisfied that:

...

(b) in the circumstances that have arisen since the order was made it is impracticable for the order to be carried out or impracticable for a part of the order to be carried out; or

(c) a person has defaulted in carrying out an obligation imposed on the person by the order and, in the circumstances that have arisen as a result of that default, it is just and equitable to vary the order or to set the order aside and make another order in substitution for the order;

...

the court may, in its discretion, vary the order or set the order aside and, if it considers appropriate, make another order under section 79 in substitution for the order so set aside.

1. The husband initially contended that the relocation of G Pty Ltd from the units to the F Street property pursuant to the orders was impractical. He connected the re-fit costs of the F Street property, its impact on the financial performance of G Pty Ltd, and the impending taxation imposts to be equally met by the parties from the sale by C Pty Ltd of the units, to that impracticality.
2. The process of relocation has now completed; albeit taking longer than prescribed by the orders made on 14 February 2024. Any contended impracticality as to the relocation of G Pty Ltd to the F Street property dissipates.
3. The husband further says that financial impracticality as to compliance with the orders is twofold. The first is that he cannot access cash to pay to the wife the balance of the cash payment of $350,383 due pursuant to Order 1 and the $155,000 due on 22 October 2025 pursuant to Order 5(b) because he did not anticipate the time the relocation would take, its cost, and its impact on G Pty Ltd's trading performance. The second, connected to the first, is that G Pty Ltd now cannot use the limited available space at the F Street property to operate its plant and equipment efficiently. He says that G Pty Ltd needs greater space than was ever available at the F Street property to operate efficiently and to have some of its enterprise operating from a different location would not be cost effective, which in turn may result in the engineering enterprise being uncompetitive. Added to these matters is his anticipation that the taxation to be assessed, for which he and the wife will equally pay on the C Pty Ltd unit disposals, will generate further cash shortages for G Pty Ltd that will also need to be funded.
4. Relief pursuant to s 79A(1)(b) is not equitably available if the contended impracticality has been a product of an applicant's own default or their own making. Impracticable, for the purposes of s 79A(1)(b), does not mean impossible. It means "not reasonably possible" such that it is just and equitable to vary or discharge the orders (La Rocca & La Rocca [1991] FamCA 97; (1991) FLC 92-222). While it is a question of fact and degree, difficult, without more, does not equate to being impracticable (Cawthorn & Cawthorn (1998) FLC 92-805). The ground is not available simply because an applicant's financial position has varied coupled with an assertion that a cash sum cannot be paid.
5. The husband had the capacity to consider the available space at the F Street property for G Pty Ltd's operations at that site prior to the trial and to identify how the enterprise would trade in the proposed new premises. Any challenges on this subject matter created by way of implementation of the orders, constructed as he agreed with the wife, is a product of his own making. He did not identify why this part of any impracticality was other than a product of his own making.
6. Further, the husband cannot establish that a payment of a cash sum in the range of $350,383 plus interest and the $155,000 due by 22 October 2025 cannot be paid having regard to the adjusted value of his property and resources. He has options, including by way of selling the unencumbered Suburb J property where he lives (valued at trial at $975,000), or the unencumbered F Street property (valued at trial at $3,750,000), to elect how to deal with his current property to pay the cash sum due to the wife. The reality is that he does not want to implement the options or processes allowing him to do so. In any event, Orders 23-27 made on 14 February 2024 are the mechanism to provide for the sale of the Suburb J property in the event of the husband's default in paying any outstanding cash sum to the wife pursuant to Order 1, to ensure that Order 1 can be enforced. The husband has no reasonable prospects of success in establishing his ground pursuant to s 79A(1)(b) of the Act.
7. Relief pursuant to s 79A(1)(c) is not available if a party seeks to rely on their own failure or default (Monticone and Monticone [1989] FamCA 92; (1990) FLC 92-114). In order to establish the ground, the circumstance of default must be outside of the husband's control. For the reasons identified above, it is not. The husband has capacity to pay the cash sums due to the wife pursuant to the final orders. The husband cannot establish the inequity mandated by the ground. The ground has no reasonable prospects of success.
8. None of the grounds relied upon by the husband pursuant to s 79A of the Act to set aside or vary the s 79 orders made on 14 February 2024 have reasonable prospects of success. His application for relief pursuant to s 79A will be dismissed.

The husband's application to vary the spouse maintenance order

1. The husband seeks that Order 28 be discharged as from [...] September 2025, being a date approximate to the date that the sale of Property 3 was completed. The application engages s 83 of the Act. It provides for the circumstances to be established by which a variation of a spouse maintenance order may be achieved.
2. In so far as the husband contends that the payments received to date by the wife generate a change of circumstances for the wife, being the person for whose benefit the order was made, such contention has no merit. The spouse maintenance order was made after consideration was given to the wife's receipt of specified capital sums and property. Those capital sums have not yet all been received. Her circumstances were not identified to have changed from that at the conclusion of the trial. This foundation for discharge cannot be established.
3. In so far as it is contended that the circumstances of the person liable to make payments under the order has changed, the husband continues to receive an income of $120,000 per annum from G Pty Ltd. He continues to live in the unencumbered Suburb J property with his partner, who also works at G Pty Ltd. His most recent financial statement (Exhibit 10) as of 25 September 2025 confirms that he has in excess of $157,000 cash at a bank. In addition, to the benefit of the equity in the Suburb J property, he has by way of G Pty Ltd, in addition to its trading enterprise, the benefit of the unencumbered F Street property. An evidentiary vacuum exists as to source or summary documents recording the recent trading by way of profit and loss of G Pty Ltd. Accepting the husband's case at its highest, as to a discharge or variation of the order, the requisite change to his financial circumstances from those at trial cannot be established. The periodic spouse maintenance order is paid to date. His application to discharge the periodic spouse maintenance order has no prospects of success and will be dismissed.

1. For all of the above reasons, the relief sought by the husband in his Initiating Application filed on 19 February 2025, as amended on 7 July 2025, has no reasonable prospects of success. His application will be dismissed.

(a) As at 26 September 2025, $350,383 is outstanding under Order 1 with interest payable in the amount of $58,011.06. A declaration will be made to that effect as sought by the wife; and

(b) $155,000 will be payable pursuant to Order 5(b), due on 22 October 2025. A declaration will be made to that effect as sought by the wife.

1. Orders 23-27 made on 14 February 2024 provide for a mechanism to sell the Suburb J property in the event the husband is in default of Order 1. Both parties requested an opportunity to negotiate prior to further determination of the wife's Application - Enforcement, noting that it is possible for the wife, by way of enforcement, to seek to secure payment of the $155,000 pursuant to Order 5(b) from the sale of the Suburb J property, should she be advised. The husband and the wife will have the opportunity, as requested, for discussions as to compliance with the orders. An adjournment will provide the husband an opportunity to secure funds against the Suburb J property to pay the wife in order to avoid the sale of the property.

1. The wife seeks for the husband to pay her costs of or incidental to the hearing of his Initiating Application as summarily dismissed. Orders will be made to facilitate that application.
2. For all of the above reasons, I make the orders.

I certify that the preceding eighty-three (83) numbered paragraphs are a true copy of the Reasons for Judgment of the Honourable Justice Campton.