Field and Kingston (No 5)

This matter concerned an application before the Family Court of Australia, with Ms Field as the applicant and Mr Kingston as the respondent. The dispute revolved around the respondent's alleged dilatory compliance with final property adjustment orders made by Foster J on 21 November 2019. The applicant sought to enforce these orders, while the respondent resisted finalisation, citing unresolved issues concerning the calculation and payment of capital gains tax arising from the sale of a property.

The court was required to determine whether sufficient time had elapsed for the respondent to quantify his capital gains tax liability and whether his continued delay in complying with the existing orders was justified. Specifically, the court had to consider the respondent's assertion that he could not agree to the release of funds held in trust until his capital gains tax liability was precisely determined, and whether this constituted an "insuperable obstacle" to the conclusion of the litigation.

Wilson J reasoned that the respondent had been provided with sufficient information and time to address the capital gains tax issue, noting that the respondent's own affidavit indicated he had received advice regarding his estimated liability and the implications for reimbursement under paragraph 5 of Foster J's orders. The court found that the respondent's grievance related more to the net amount he would receive rather than an inability to quantify the tax. Furthermore, Wilson J observed that Foster J had already extensively considered the potential capital gains tax liability in the original orders, which remained undisturbed. Consequently, the court concluded that the time had come for the existing orders to be given effect.

The respondent was ordered to pay the applicant the entire sum stipulated in paragraph 1 of Foster J's orders of 21 November 2019 by noon on 6 July 2021.