Cardaci v Filippo Primo Cardaci as executor and trustee of Marco Antonio Cardaci [No 3]
[2022] WASC 412
JURISDICTION : SUPREME COURT OF WESTERN AUSTRALIA
CITATION: CARDACI -v- FILIPPO PRIMO CARDACI AS EXECUTOR AND TRUSTEE OF MARCO ANTONIO CARDACI [No 3] [2022] WASC 412
CORAM: REGISTRAR NELSON
HEARD: ON THE PAPERS
DELIVERED : 5 DECEMBER 2022
PUBLISHED : 5 DECEMBER 2022
FILE NO/S: CIV 1750 of 2017
BETWEEN: MAE CARDACI
Plaintiff
AND
FILIPPO PRIMO CARDACI AS EXECUTOR AND TRUSTEE OF MARCO ANTONIO CARDACI
First Defendant
WASHBURN PTY LTD ATF WASHBURN PTY LTD
Second Defendant
RECTANGULAR PTY LTD ATF MARCO ANTONIO CARDACI TESTAMENTARY TRUST
Third Defendant
ONGOLD CORPORATION PTY LTD
Fourth Defendant
Catchwords:
Taking of account ‑ Account to be taken as between parties pursuant to orders made by the Supreme Court of Western Australia
Legislation:
Rules of the Supreme Court 1971 (WA), O 45, O 67
Supreme Court Act 1935 (WA), s 50
Result:
Account taken
Report provided
Category: B
Representation:
Counsel:
| Plaintiff | : | No appearance |
| First Defendant | : | No appearance |
| Second Defendant | : | No appearance |
| Third Defendant | : | No appearance |
| Fourth Defendant | : | No appearance |
Solicitors:
| Plaintiff | : | Herbert Smith Freehills |
| First Defendant | : | Bennett |
| Second Defendant | : | Bennett |
| Third Defendant | : | Bennett |
| Fourth Defendant | : | Bennett |
Case(s) referred to in decision(s):
Able Tours Pty Ltd v Mann [No 2] [2013] WASC 96
Cardaci v Filippo Primo Cardaci as executor of the estate of Marco Antonio Cardaci [No 5] [2021] WASC 331
Cardaci v Filippo Primo Cardaci as executor of the estate of Marco Antonio Cardaci [No 5] [2021] WASC 331 (S)
Wenco Industrial Pty Ltd v WW Industries Pty Ltd [2009] VSCA 191
Westpoint Finance Pty Ltd [2005] NSWSC 784
REGISTRAR NELSON:
Summary
This report is published pursuant to the orders of the Hon Justice Le Miere made in this proceeding on 23 December 2021.
The report concerns an account which has been taken so that:
(a)the Second Defendant can restore all monies paid from the assets of the Washburn Trust for the purpose of meeting its (or any other defendant's) costs of this proceeding, with interest; and
(b)the Third and Fourth Defendants can restore all monies paid from the assets of the Marco Cardaci Testamentary Trust for the purpose of meeting their (or any other defendant's) costs of this proceeding, with interest.
At the outset, the Plaintiff, the Second, Third and Fourth Defendants (Defendants), and their respective solicitors, are to be commended for their constructive approach to the exercise. I have been greatly assisted by the preparedness of the Plaintiff and the Defendants and their legal representatives to confer and reach agreement on matters, which has significantly narrowed the scope of the accounting necessary.
The amounts of monies and interest payable (as of the date of this report) are contained at par [55] below.
In circumstances where the Hon Justice Le Miere had retired from the Court prior to the parties filing further evidence to progress the matter, this report will made to the Hon Justice Lundberg. Pursuant to my orders of 14 November 2022, the parties have liberty to apply to his Honour for orders consequent upon the publication of this report.
Background
On 1 October 2021, Le Miere J delivered the primary reasons[1] in this proceeding (referred to by his Honour as the 'Trust action') and a related Family Provision Act 1972 (WA) proceeding, CIV 3186 of 2016.
[1] Cardaci v Filippo Primo Cardaci as executor of the estate of Marco Antonio Cardaci [No 5][2021] WASC 331 (primary reasons).
The nature of the consolidated proceedings and his Honour's conclusions in respect of this proceeding are summarised at par [1] ‑ [13] of the primary reasons. There is no need to repeat that summary.
In the supplementary reasons delivered 23 December 2021 concerning claims for indemnities and costs,[2] his Honour held:
Washburn and Rectangular have no right of indemnity against the trust funds for the payment of their costs of this proceeding. Washburn and Rectangular had no authority to use trust funds to defend these proceedings. Washburn and Rectangular precipitated this proceeding by their breaches of trust and misconduct through Philip. They defended the proceeding, by their controller Philip, in substance for his benefit rather than for the benefit of the Trust. Washburn and Rectangular each acted unreasonably in defending the proceeding for their removal as trustee. They acted in breach of trust by using trust funds to pay their costs of defending this proceeding.
Washburn and Rectangular should restore to the trusts the trust funds used by them to pay the costs of these proceedings, together with interest, and an account should be taken for that purpose.[3]
[2] Cardaci v Filippo Primo Cardaci as executor of the estate of Marco Antonio Cardaci [No 5][2021] WASC 331 (S) (supplementary reasons).
[3] [107] ‑ [108].
On 23 December 2021, Le Miere J made orders giving effect to the supplementary reasons.
Those orders included the following, concerning the restitution of monies to the Washburn and Marco Cardaci Testamentary Trusts, and accounts to be taken for that purpose:
Restitution and account
9.The Second Defendant do pay to the Plaintiff as trustee of the Washburn Trust the amount of all monies paid from the assets of the Washburn Trust for the purpose of meeting all or any of the Second Defendant's (or any other defendant's) costs of the proceeding, together with interest thereon at 6% p.a. from the date of each payment, and an account be taken for this purpose.
10.The Third and Fourth Defendants each jointly and severally pay to the Plaintiff as trustee of the Marco Cardaci Testamentary Trust the amount of all monies paid from the assets of the Marco Cardaci Testamentary Trust for the purpose of meeting all or any of the Third Defendant's or the Fourth Defendant's (or any other defendant's) costs of these proceedings, together with interest thereon at 6% p.a. from the date of each payment, and an account be taken for this purpose.
11.As to the account referred to in Order 9:
(a)such account to be taken before a Registrar of this Honourable Court;
(b)by 18 February 2022, the Second Defendant file and serve its detailed account, verified by affidavit sworn by the First Defendant, of all monies paid from the assets of the Washburn Trust for the purpose of meeting all or any of the Second Defendant's (or any other defendant's) costs of the proceeding, specifying in respect of each payment the date and amount thereof and to whom it was made;
(c)the items of such account be numbered consecutively;
(d)upon the filing of the detailed account in accordance with (b) above, there be liberty to apply to the Registrar for further directions.
12.As to the account referred to in Order 10:
(a)such account to be taken before a Registrar of this Honourable Court;
(b)by 18 February 2022, the Third and Fourth Defendants file and serve their detailed account, verified by affidavit sworn by the First Defendant, all monies paid from the assets of the Marco Cardaci Testamentary Trust for the purpose of meeting all or any of the Third and Fourth Defendant's (or any other defendant's) costs of the proceeding, specifying in respect of each payment the date and amount thereof and to whom it was made;
(c)the items of such account be numbered consecutively;
(d)upon the filing of the detailed account in accordance with (b) above, there be liberty to apply to the Registrar for further directions.
Verified accounts and additional evidence
On 18 February 2022 the First Defendant (as the sole director of the Defendants) filed an affidavit, affirmed on the same day, pursuant to orders 11(b) and 12(b) as excerpted above (first affidavit).
By the first affidavit, the First Defendant (on behalf of the Defendants) verified and annexed accounts of monies paid from assets of the Washburn and Marco Cardaci Testamentary Trusts, respectively, for the purpose of meeting the costs of the Defendants (and any other defendant) of this proceeding.
As required by the orders of Le Miere J, the items in each account were numbered consecutively and each item specified the date and amount of the payment, as well as to whom it was made.
A replication of the itemised account of monies paid from assets of the Marco Cardaci Testamentary Trust as submitted by the Defendants and verified by the first affidavit is attached to this report as Attachment A.
On 4 October 2022, the Plaintiff filed the affidavit of Mr Alan James Mitchell (Mitchell affidavit), affirmed on the same date. Mr Mitchell is a partner of the firm representing the Plaintiff in this proceeding.
I infer that the affidavit was filed, in part, to explain the lapse in time between the filing of the verified accounts in February and the parties approaching the Court further in relation to the account to be taken.
Mr Mitchell referred in his affidavit to an appeal which was subsequently brought by some of the defendants to the orders made in December 2021,[4] and an application within the appeal for a stay of, or suspension of the enforcement of, some of those orders (including orders 9 and 10 excerpted at par [9] above).[5]
[4] Mitchell affidavit [11].
[5] Mitchell affidavit [16].
However, Mr Mitchell also deposed to and annexed correspondence exchanged between his firm on behalf of the Plaintiff and the solicitors acting for the Defendants regarding the verified accounts.
The product of that conferral was an agreement between the Plaintiff and the Defendants that the account which has been submitted in relation to payments from the Washburn Trust had omitted $58,108.37 in fees paid to the accounting firm Brentnalls.[6]
[6] Mitchell affidavit [27].
Mr Mitchell stated:
Subject to the … [inclusion of the additional amount of $58,108.37], the Plaintiff does not intend to dispute the correctness of the accounts attached to Mr Cardaci's affidavit and wishes to proceed with the taking of the accounts provided for by orders 9 and 10 of the December Orders.[7]
[7] Mitchell affidavit [28].
On 18 October 2022, the First Defendant filed a second affidavit affirmed on the same date which, on behalf of the Defendants made amendments to the account concerning the Washburn Trust (second affidavit).
Specifically, the First Defendant, by the second affidavit, verified and annexed an amended account which included reference to payments made in response to invoices issued to the Second Defendant by Brentnalls between June 2017 and July 2021.
The second affidavit clearly addressed how those additional amounts had been inadvertently omitted from the account concerning the Washburn Trust monies that had been verified by the first affidavit.
A replication of the amended, itemised account of monies paid from assets of the Washburn Trust as submitted by the Defendants and verified by the second affidavit is attached to this report as Attachment B.
In October 2022, in addition to the filing of the Mitchell affidavit and the second affidavit, the parties exercised the liberty to apply for directions in respect of the taking of account.
On 14 November 2022, I made orders by consent including the following:
1.By 12pm AWST on 21 November 2022, the parties confer regarding the calculation of interest in respect of the amounts payable by the second, third and fourth defendants pursuant to paragraphs 9 and 10 of the orders of the Hon Justice Le Miere made on 23 December 2021 (Orders).
2.If the parties agree as to calculation of interest referred to in order 1 above:
2.1by 5pm AWST on 22 November 2022, the parties are to jointly communicate to the Court the agreed interest calculations;
2.2thereafter, having regard to:
(a)the affidavit of Filippo Primo Cardaci affirmed 18 February 2022;
(b)the affidavit of Alan James Mitchell affirmed 4 October 2022;
(c)the affidavit of Filippo Primo Cardaci affirmed 18 October 2022; and
(d)the parties' agreement that:
(i)the amount of all monies paid from the assets of the Washburn Trust for the purpose of meeting all or any of the second defendant's (or any other defendant's) costs of the proceeding for the purposes of paragraph 9 of the Orders is $1,786,969.93;
(ii)the amount of all monies paid from the assets of the Marco Cardaci Testamentary Trust for the purpose of meeting all or any of the third defendant's or the fourth defendant's (or any other defendant's) costs of the proceeding for the purposes of paragraph 10 of the Orders is $2,199,095.93; and
(e)the agreed interest calculations referred to in order 2.1 above,
the Registrar shall prepare and publish a report to the parties and the Court setting out:
(g)the amount payable by the second defendant (inclusive of interest) to the plaintiff as trustee of the Washburn Trust pursuant to order 9 of the Orders; and
(h)the amount payable by the third and fourth defendants (inclusive of interest) to the plaintiff as trustee of the Marco Cardaci Testamentary Trust pursuant to order 10 of the Orders,
(Report);
2.3the parties have liberty to apply to the Court for orders consequent upon the publishing of the Report.
3.If there is no agreement as to the calculation of interest referred to in order 1 above:
3.1by 5pm AWST on 22 November 2022, the parties are to jointly communicate to the Court that the calculation of interest has not been agreed;
3.2by 5pm AWST on 25 November 2022, each party is to file and serve an outline of submissions (limited to 3 pages) setting out their calculation of interest and the basis thereof; and
3.3thereafter, having regard to:
(a)the affidavit of Filippo Primo Cardaci affirmed 18 February 2022;
(b)the affidavit of Alan James Mitchell affirmed 4 October 2022;
(c)the affidavit of Filippo Primo Cardaci affirmed 18 October 2022; and
(d)the parties' agreement that:
(i)the amount of all monies paid from the assets of the Washburn Trust for the purpose of meeting all or any of the second defendant's (or any other defendant's) costs of the proceeding for the purposes of paragraph 9 of the Orders is $1,786,969.93;
(ii)the amount of all monies paid from the assets of the Marco Cardaci Testamentary Trust for the purpose of meeting all or any of the third defendant's or the fourth defendant's (or any other defendant's) costs of the proceeding for the purposes of paragraph 10 of the Orders is $2,199,095.93; and
(e)the parties' outline of submissions referred to in order 3.2 above,
the Registrar shall prepare and publish a report to the parties and the Court setting out:
(f)the amount payable by the second defendant (inclusive of interest) to the plaintiff as trustee of the Washburn Trust pursuant to order 9 of the Orders; and
(g)the amount payable by the third and fourth defendants (inclusive of interest) to the plaintiff as trustee of the Marco Cardaci Testamentary Trust pursuant to order 10 of the Orders,
(Report);
3.4the parties have liberty to apply to the Court for orders consequent upon the publishing of the Report.
On 18 November 2022, the solicitors for the Defendants wrote to my Associate advising that pursuant to order 1, the parties had conferred and agreed on the calculation of interest in respect of the amounts payable by the Defendants.
The parties advised that the interest payable had been agreed as set out in a spreadsheet prepared by the Plaintiff's solicitors and provided to my Associate on behalf of the parties.
Taking of account
Principles
Although not expressed in the supplementary reasons or the orders of December 2021, I infer that Le Miere J referred the taking of account to a registrar of the Court pursuant to the power contained in s 50(1) of the Supreme Court Act 1935 (WA).
As identified above, this report will be made to the Hon Justice Lundberg pursuant to s 50(2) of the Supreme Court Act 1935 (WA) and published to the parties at the same time. The Court then has a discretion whether to adopt the report.[8]
[8] Able Tours Pty Ltd v Mann [No 2] [2013] WASC 96[33] ‑ [34] (Simmonds J).
Order 67 r 17 of the Rules of the Supreme Court 1971 (WA) provides that where an account is directed to be taken by a registrar, the provisions of O 35, O 45, O 51, O 60 and O 61 shall apply, insofar as they are relevant and with the necessary modifications.
Order 45 contains provisions concerning the mechanics of the accounting exercise. The orders made by Le Miere J in December 2021 reflect the requirements of O 45 r 5 concerning the form of accounts.
Order 45 r 6 provides that, upon the taking of any account, the Court may direct that the vouchers shall be produced at the office of the solicitor of the accounting party, and that only such items as may be contested or surcharged shall be brought before the judge in chambers.
There was no need as a part of this exercise for orders to be made concerning the production of vouchers given all items in the accounts (as amended) were agreed between the parties.
For the avoidance of doubt, after making the 14 November 2022 orders, I asked the solicitors for the Plaintiff to confirm that I could proceed based on the existing evidence and the agreement of the parties identified in the orders and that there was no need to have regard to any vouchers or other primary materials. The Plaintiff agreed with that approach.
Order 45 r 7 provides for an objecting party to provide notice and brief particulars of the grounds for alleging that an item in an account is erroneous. In objecting to items claimed in an account, a respondent to the account may raise a surcharge or falsification.
In this case the clear, uncontested evidence was that, following the conferral and amendment to the account concerning the Washburn Trust, the Plaintiff did not seek to raise any surcharge or falsification.
The report after an account must include sufficient reasons so that the court, the parties, and the disinterested observer know that the conclusion is not arbitrary or influenced by improper considerations, but that it is the result of a process of logic and the application of a considered mind to the factual circumstances proved.[9]
[9] Able Tours Pty Ltd v Mann [No 2], citing Westpoint Finance Pty Ltd [2005] NSWSC 784 [7(11)] and Wenco Industrial Pty Ltd v WW Industries Pty Ltd [2009] VSCA 191 [47].
At the time I made the orders on 14 November 2022, I sought the parties' confirmation that they did not seek to be heard on the precise form of this report beyond those matters identified in the orders. The parties confirmed that they did not wish to be heard further.
Disposition
As identified in my orders of 14 November 2022, the parties agreed that the accounting and my report were to proceed by reference to:
(a)the first affidavit;
(b)the Mitchell affidavit;
(c)the second affidavit;
(d)the agreed interest calculations that have been submitted; and
(e)the parties' agreement that the relevant amounts of monies paid from the Washburn Trust was $1,786,963.93, and from the Marco Cardaci Testamentary Trust was $2,199,095.93.
I have examined the accounts (as replicated at Attachments A and B), and considered the affidavits filed by the parties.
There is no conflict in the evidence contained within the respective affidavits that needs to be resolved, including by further oral evidence or cross-examination.
The evidence in the affidavits is admissible, and clear.
There is no cause to doubt the accuracy of the accounts that have been submitted and verified by the First Defendant, including in circumstances where the Plaintiff does not seek to surcharge or falsify any item within them.
The quantum of the individual payments and the identity of the payees does not give rise to any concern which would warrant some call for further evidence from the parties.
I have confirmed that the parties have accurately calculated the total amounts said to have been paid from the trusts, respectively.
I have examined the spreadsheet provided by the parties and confirmed that the design accurately calculates the interest payable on each individual payment from the respective trusts, and the total sum of interest payable.
There is one matter arising concerning the calculation of interest that warrants express comment.
As identified above, the account of monies paid from the Washburn Trust was amended to include payments made to Brentnalls.
In his second affidavit, the First Defendant refers to the additional line items in the amended account concerning these payments, and the fact that in some instances multiple payment dates are given in relation to payment of a single amount.
The First Defendant deposed that this was the result of Brentnalls' descriptions and itemisations being provided in both 'work in progress' and 'job milestone' format.[10]
[10] Mitchell affidavit [18].
An example of this can be seen in item 1B in Attachment B to this report.
I inferred from the spreadsheet provided to the Court that the parties adopted an approach by which interest on any such amount was calculated from the date of the last ‘partial payment’. For example, in relation to item 1B, the parties calculated the interest payable on $5,632.00 from 14 November 2017, being the latest date of the three partial payments. The parties have since confirmed that this was the approach agreed between them.
I consider, based on the evidence available and in the absence of a sensible alternative, that such an approach is a sufficiently just way to calculate interest on those additional payments. I have adopted that approach in the calculation of the interest payable as of the date of this report.
Given the above, I report that the amount of all monies paid from the assets of the respective trusts for the purpose of meeting all or any of the Defendants' (or any other defendant's) costs of the proceeding, and interest thereon at 6% from the date of each payment to 28 November 2022 (being the date of this report) is as set out in the table below:
Washburn Trust
Marco Cardaci Testamentary Trust
Total of monies paid
$1,786,969.93
$2,199,095.93
Total of interest payable (as of 5 December 2022)
$312,269.51
$342,696.37
TOTAL (as of 5 December 2022)
$2,099,239.44
$2,541,792.30
The amounts of interest payable on individual items in the respective accounts are as set out in the table which is Attachment C to this report.
Attachment A
Account of monies paid from assets of the Marco Cardaci Testamentary Trust
| No. | Date | Amount | Payee | ||
| 1. | 15/09/2017 | $ | 12,919.45 | Ernst & Young | |
| 2. | 18/09/2017 | $ | 16,284.90 | Ernst & Young | |
| 3. | 19/09/2017 | $ | 2,765.86 | Bennett + Co | |
| 4. | 5/10/2017 | $ | 1,695.83 | Bennett + Co | |
| 5. | 13/10/2017 | $ | 4,906.00 | Bennett + Co | |
| 6. | 9/11/2017 | $ | 4,035.02 | Ernst & Young | |
| 7. | 9/11/2017 | $ | 942.65 | Ernst & Young | |
| 8. | 13/11/2017 | $ | 5,756.67 | Bennett + Co | |
| 9. | 13/11/2017 | $ | 2,331.77 | Bennett + Co | |
| 10. | 14/12/2017 | $ | 16,586.45 | Bennett + Co | |
| 11. | 11/01/2018 | $ | 20,808.34 | Bennett + Co | |
| 12. | 12/01/2018 | $ | 6,020.21 | Bennett + Co | |
| 13. | 13/02/2018 | $ | 11,098.51 | Bennett + Co | |
| 14. | 26/02/2018 | $ | 1,017.50 | Bennett + Co | |
| 15. | 12/03/2018 | $ | 13,651.46 | Bennett + Co | |
| 16. | 12/03/2018 | $ | 9,295.00 | Bennett + Co | |
| 17. | 12/04/2018 | $ | 11,920.24 | Bennett + Co | |
| 18. | 29/05/2018 | $ | 15,776.84 | Bennett + Co | |
| 19. | 18/06/2018 | $ | 20,383.17 | Bennett + Co | |
| 20. | 18/06/2018 | $ | 1,507.44 | Bennett + Co | |
| 21. | 27/06/2018 | $ | 3,052.50 | Bennett + Co | |
| 22. | 18/07/2018 | $ | 21,857.09 | Bennett + Co | |
| 23. | 9/08/2018 | $ | 2,722.50 | Bennett + Co | |
| 24. | 20/08/2018 | $ | 3,592.89 | Bennett + Co | |
| 25. | 20/08/2018 | $ | 21,828.54 | Bennett + Co | |
| 26. | 28/08/2018 | $ | 2,841.67 | Bennett + Co | |
| 27. | 13/09/2018 | $ | 20,524.04 | Bennett + Co | |
| 28. | 16/10/2018 | $ | 10,283.68 | Bennett + Co | |
| 29. | 25/10/2018 | $ | 3,466.83 | Bennett + Co | |
| 30. | 29/11/2018 | $ | 3,310.56 | Bennett + Co | |
| 31. | 29/11/2018 | $ | 454.15 | Bennett + Co | |
| 32. | 29/11/2018 | $ | 13,980.25 | Bennett + Co | |
| 33. | 5/12/2018 | $ | 8,134.43 | Bennett + Co | |
| 34. | 10/12/2018 | $ | 1,951.41 | Bennett + Co | |
| 35. | 17/12/2018 | $ | 23,770.87 | Bennett + Co | |
| 36. | 14/01/2019 | $ | 3,198.17 | Bennett + Co | |
| 37. | 17/01/2019 | $ | 333.34 | Sean Hughes | |
| 38. | 6/02/2019 | $ | 802.56 | Bennett + Co | |
| 39. | 6/02/2019 | $ | 2,383.33 | Bennett + Co | |
| 40. | 14/02/2019 | $ | 20,419.69 | Bennett + Co | |
| 41. | 14/02/2019 | $ | 2,117.13 | Bennett + Co | |
| 42. | 7/03/2019 | $ | 4,033.33 | Bennett + Co | |
| 43. | 14/03/2019 | $ | 26,558.79 | Bennett + Co | |
| 44. | 27/03/2019 | $ | 5,591.67 | Bennett + Co | |
| 45. | 17/05/2019 | $ | 2,900.26 | Bennett + Co | |
| 46. | 17/05/2019 | $ | 5,347.28 | Bennett + Co | |
| 47. | 17/05/2019 | $ | 6,691.67 | Bennett + Co | |
| 48. | 7/06/2019 | $ | 34,074.91 | Bennett + Co | |
| 49. | 7/06/2019 | $ | 2,305.44 | Bennett + Co | |
| 50. | 24/06/2019 | $ | 11,699.41 | Bennett + Co | |
| 51. | 24/06/2019 | $ | 809.89 | Bennett + Co | |
| 52. | 17/06/2019 | $ | 1,867.86 | Bennett + Co | |
| 53. | 17/06/2019 | $ | 23,369.18 | Bennett + Co | |
| 54. | 27/02/2020 | $ | 111,931.27 | Bennett + Co | |
| 55. | 27/02/2020 | $ | 10,502.93 | Bennett + Co | |
| 56. | 27/02/2020 | $ | 1,948.76 | Taylor Smart | |
| 57. | 26/03/2020 | $ | 18,553.34 | Bennett + Co | |
| 58. | 26/03/2020 | $ | 84,238.46 | Bennett + Co | |
| 59. | 26/03/2020 | $ | 1,769.38 | Bennett + Co | |
| 60. | 30/04/2020 | $ | 233,166.02 | Bennett + Co | |
| 61. | 30/04/2020 | $ | 5,705.69 | Bennett + Co | |
| 62. | 2/06/2020 | $ | 35,901.07 | Bennett + Co | |
| 63. | 2/06/2020 | $ | 90,831.90 | Bennett + Co | |
| 64. | 2/06/2020 | $ | 2,825.34 | Bennett + Co | |
| 65. | 25/06/2020 | $ | 4,554.00 | Brentnalls | |
| 66. | 25/06/2020 | $ | 5,566.00 | Brentnalls | |
| 67. | 25/06/2020 | $ | 2,376.00 | Brentnalls | |
| 68. | 25/06/2020 | $ | 9,955.00 | Brentnalls | |
| 69. | 29/06/2020 | $ | 11,902.00 | Bennett + Co | |
| 70. | 29/06/2020 | $ | 1,876.09 | Bennett + Co | |
| 71. | 30/07/2020 | $ | 22,319.88 | Bennett + Co | |
| 72. | 30/07/2020 | $ | 2,436.13 | Bennett + Co | |
| 73. | 30/07/2020 | $ | 10,083.34 | Bennett + Co | |
| 74. | 19/08/2020 | $ | 1,977.80 | Bennett + Co | |
| 75. | 19/08/2020 | $ | 19,241.75 | Bennett + Co | |
| 76. | 19/08/2020 | $ | 2,000.02 | Bennett + Co | |
| 77. | 1/10/2020 | $ | 85,745.99 | Bennett + Co | |
| 78. | 1/10/2020 | $ | 3,113.66 | Bennett + Co | |
| 79. | 1/10/2020 | $ | 8,883.05 | Bennett + Co | |
| 80. | 26/10/2020 | $ | 266,086.06 | Bennett + Co | |
| 81. | 26/10/2020 | $ | 30,250.00 | Bennett + Co | |
| 82. | 22/12/2020 | $ | 220,131.96 | Bennett + Co | |
| 83. | 22/12/2020 | $ | 3,798.38 | Bennett + Co | |
| 84. | 28/01/2021 | $ | 15,895.00 | Brentnalls | |
| 85. | 28/01/2021 | $ | 2,255.00 | Brentnalls | |
| 86. | 18/02/2021 | $ | 1,650.00 | Bennett + Co | |
| 87. | 18/02/2021 | $ | 1,191.66 | Bennett + Co | |
| 88. | 15/06/2021 | $ | 390,547.70 | CFC Consolidated Pty Ltd | |
| 89. | 28/09/2021 | $ | 1,906.67 | Bennett + Co | |
| Total | $ | 2,199,095.93 | |||
Attachment B
Amended account of monies paid from assets of the Washburn Trust
| No. | Date of payment or partial payment | Amount | Payee | ||
| 1A | 17/08/2017 | $ | 1,813.73 | Brentnalls | |
| 1B | 13/09/2017 6/10/2017 14/11/2017 | $ | 5,632.00 | Brentnalls | |
| 1. | 15/09/2017 | $ | 12,635.76 | Ernst & Young | |
| 2. | 18/09/2017 | $ | 18,305.93 | Ernst & Young | |
| 3. | 19/09/2017 | $ | 2,765.87 | Bennett + Co | |
| 4. | 5/10/2017 | $ | 1,695.84 | Bennett + Co | |
| 5. | 13/10/2017 | $ | 4,906.00 | Bennett + Co | |
| 6. | 9/11/2017 | $ | 8,964.18 | Ernst & Young | |
| 7. | 9/11/2017 | $ | 942.65 | Ernst & Young | |
| 8. | 13/11/2017 | $ | 5,756.67 | Bennett + Co | |
| 9. | 13/11/2017 | $ | 2,331.77 | Bennett + Co | |
| 10. | 14/12/2017 | $ | 16,586.46 | Bennett + Co | |
| 11. | 10/01/2018 | $ | 20,808.33 | Bennett + Co | |
| 12. | 12/01/2018 | $ | 6,020.21 | Bennett + Co | |
| 13A | 22/01/2018 | $ | 9,078.00 | Brentnalls | |
| 13B | 20/03/2018 10/05/2018 | $ | 1,520.00 | Brentnalls | |
| 13. | 13/02/2018 | $ | 11,098.51 | Bennett + Co | |
| 14. | 26/02/2018 | $ | 1,017.50 | Bennett + Co | |
| 15. | 12/03/2018 | $ | 13,651.46 | Bennett + Co | |
| 16. | 12/03/2018 | $ | 9,295.00 | Bennett + Co | |
| 17. | 12/04/2018 | $ | 11,920.25 | Bennett + Co | |
| 18. | 29/05/2018 | $ | 15,776.83 | Bennett + Co | |
| 19A | 29/05/2018 20/08/2018 | $ | 7,862.14 | Brentnalls | |
| 19. | 18/06/2018 | $ | 20,383.18 | Bennett + Co | |
| 20. | 18/06/2018 | $ | 1,507.44 | Bennett + Co | |
| 21. | 27/06/2018 | $ | 3,052.50 | Bennett + Co | |
| 22. | 18/07/2018 | $ | 21,857.10 | Bennett + Co | |
| 23. | 9/08/2018 | $ | 2,722.50 | Bennett + Co | |
| 24. | 20/08/2018 | $ | 3,592.89 | Bennett + Co | |
| 25. | 20/08/2018 | $ | 21,828.54 | Bennett + Co | |
| 26. | 28/08/2018 | $ | 2,841.67 | Bennett + Co | |
| 27. | 13/09/2018 | $ | 20,524.03 | Bennett + Co | |
| 28. | 16/10/2018 | $ | 10,283.68 | Bennett + Co | |
| 29. | 25/10/2018 | $ | 3,466.84 | Bennett + Co | |
| 30A | 20/11/2018 17/12/2018 | $ | 4,093.00 | Brentnalls | |
| 30. | 29/11/2018 | $ | 3,310.57 | Bennett + Co | |
| 31. | 29/11/2018 | $ | 454.15 | Bennett + Co | |
| 32. | 29/11/2018 | $ | 13,980.25 | Bennett + Co | |
| 33A | 14/02/2019 | $ | 863.00 | Brentnalls | |
| 33. | 5/12/2018 | $ | 8,134.42 | Bennett + Co | |
| 34. | 10/12/2018 | $ | 1,951.41 | Bennett + Co | |
| 35. | 17/12/2018 | $ | 23,770.87 | Bennett + Co | |
| 36. | 14/01/2019 | $ | 3,198.17 | Bennett + Co | |
| 37. | 17/01/2019 | $ | 333.33 | Sean Hughes | |
| 38. | 6/02/2019 | $ | 802.56 | Bennett + Co | |
| 39. | 6/02/2019 | $ | 2,383.34 | Bennett + Co | |
| 40. | 14/02/2019 | $ | 20,419.68 | Bennett + Co | |
| 41. | 14/02/2019 | $ | 2,117.13 | Bennett + Co | |
| 42. | 7/03/2019 | $ | 4,033.34 | Bennett + Co | |
| 43. | 14/03/2019 | $ | 26,558.79 | Bennett + Co | |
| 44. | 27/03/2019 | $ | 5,591.67 | Bennett + Co | |
| 45A | 27/03/2019 07/06/2019 | $ | 10,284.00 | Brentnalls | |
| 45. | 1/05/2019 | $ | 10,189.90 | Ernst & Young | |
| 46. | 17/05/2019 | $ | 2,900.26 | Bennett + Co | |
| 47. | 17/05/2019 | $ | 5,347.29 | Bennett + Co | |
| 48. | 17/05/2019 | $ | 6,691.66 | Bennett + Co | |
| 49. | 7/06/2019 | $ | 34,074.90 | Bennett + Co | |
| 50. | 7/06/2019 | $ | 2,305.43 | Bennett + Co | |
| 51. | 24/06/2019 | $ | 11,699.42 | Bennett + Co | |
| 52. | 24/06/2019 | $ | 809.90 | Bennett + Co | |
| 53A | 13/06/2019 24/06/2019 04/11/2019 | $ | 7,952.50 | Brentnalls | |
| 53. | 17/06/2019 | $ | 1,867.85 | Bennett + Co | |
| 54. | 17/06/2019 | $ | 23,369.18 | Bennett + Co | |
| 55A | 02/10/2019 15/10/2019 03/12/2019 | $ | 4,178.00 | Brentnalls | |
| 55. | 13/08/2019 | $ | 35,975.07 | Bennett + Co | |
| 56. | 13/08/2019 | $ | 36,818.35 | Bennett + Co | |
| 57. | 13/08/2019 | $ | 2,376.29 | Bennett + Co | |
| 58. | 13/08/2019 | $ | 32,344.88 | Bennett + Co | |
| 59. | 26/09/2019 | $ | 11,959.56 | Bennett + Co | |
| 60. | 26/09/2019 | $ | 30,522.79 | Bennett + Co | |
| 61. | 26/09/2019 | $ | 1,393.33 | Bennett + Co | |
| 62. | 15/10/2019 | $ | 1,925.00 | Ernst & Young | |
| 63. | 23/10/2019 | $ | 29,974.17 | Bennett + Co | |
| 64. | 21/11/2019 | $ | 34,980.00 | Bennett + Co | |
| 65. | 4/12/2019 | $ | 2,555.91 | Bennett + Co | |
| 66. | 4/12/2019 | $ | 7,433.80 | Bennett + Co | |
| 67. | 4/12/2019 | $ | 1,978.64 | Bennett + Co | |
| 68. | 18/12/2019 | $ | 7,249.55 | Bennett + Co | |
| 69. | 18/12/2019 | $ | 26,033.34 | Bennett + Co | |
| 70. | 18/12/2019 | $ | 4,311.61 | Bennett + Co | |
| 71. | 23/01/2020 | $ | 60,866.67 | Bennett + Co | |
| 72. | 23/01/2020 | $ | 15,038.10 | Bennett + Co | |
| 73. | 30/01/2020 | $ | 7,926.71 | Bennett + Co | |
| 74. | 30/01/2020 | $ | 32,700.10 | Bennett + Co | |
| 75. | 27/02/2020 | $ | 111,931.26 | Bennett + Co | |
| 76. | 27/02/2020 | $ | 10,502.93 | Bennett + Co | |
| 77. | 27/02/2020 | $ | 1,948.76 | Taylor Smart | |
| 78. | 25/06/2020 | $ | 4,554.00 | Brentnalls | |
| 79. | 25/06/2020 | $ | 5,566.00 | Brentnalls | |
| 80. | 25/06/2020 | $ | 2,376.00 | Brentnalls | |
| 81. | 25/06/2020 | $ | 9,955.00 | Brentnalls | |
| 82. | 26/10/2020 | $ | 260,000.00 | Bennett + Co | |
| 83A | 24/11/2020 | $ | 3,743.00 | Brentnalls | |
| 83B | 24/11/2020 | $ | 915.00 | Brentnalls | |
| 83C | 24/11/2020 | $ | 174.00 | Brentnalls | |
| 83. | 22/12/2020 | $ | 211,930.34 | Bennett + Co | |
| 84. | 15/02/2021 | $ | 15,895.00 | Brentnalls | |
| 85. | 15/02/2021 | $ | 2,255.00 | Brentnalls | |
| 86. | 18/02/2021 | $ | 1,650.00 | Bennett + Co | |
| 87. | 18/02/2021 | $ | 1,191.67 | Bennett + Co | |
| 88. | 10/06/2021 | $ | 160,000.00 | CFC Consolidated Pty Ltd | |
| 89. | 13/09/2021 | $ | 50,000.00 | CFC Consolidated Pty Ltd | |
| 90. | 28/09/2021 | $ | 1,906.67 | Bennett + Co | |
| Total | $ | 1,786,969.93 | |||
Attachment C
Amounts of interest payable on individual items in the respective accounts
I certify that the preceding paragraph(s) comprise the reasons for decision of the Supreme Court of Western Australia.
IJ
Associate to Registrar Nelson
5 DECEMBER 2022
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