Manichaeus & Manichaeus and ors

The dispute in *Manichaeus & Manichaeus* concerned the just and equitable division of property between the parties, with particular attention to the treatment of capital gains tax and goods and services tax implications, and the binding effect of orders on third parties. The matter came before the Federal Circuit and Family Court of Australia.

The court was required to determine whether final property settlement orders, and a supplementary judgment delivered after the primary judgment and proposed orders, had been made with procedural fairness to a third party, Australia and New Zealand Banking Group Limited. Further, the court had to consider the implications of an order for the husband to pay a judgment sum to the wife within 14 days, and the consequences if this sum was not paid, including the potential sale of properties belonging to the husband's corporate group within stipulated timeframes.

The court applied principles of family law concerning property division and the finality of orders, while also considering the procedural fairness owed to third parties affected by such orders. The court's reasoning addressed the specific circumstances of the case, including the financial arrangements and the potential impact on the corporate entities.

Ultimately, the court made orders that included the husband paying a judgment sum to the wife within 14 days. If this payment was not made, provisions were made for the sale of properties within the husband's corporate group within specified periods to satisfy the judgment debt.