Macaulay v Macaulay [2024] NSWSC 1547

Supreme Court New South Wales

Medium Neutral Citation: Macaulay v Macaulay [2024] NSWSC 1547 Hearing dates: 13-14, 16, 19-23 and 26-27 August 2024 Date of orders: 03 December 2024 Decision date: 03 December 2024 Jurisdiction: Equity Before: Hmelnitsky J Decision: See [498] Catchwords: ESTOPPEL — Proprietary estoppel — Encouragement — Where the plaintiff was a farmer who worked in the family partnership on the family farms — Where the plaintiff and the defendants are siblings — Where the plaintiff claimed his father made oral representations to him over many years that certain farms would be his — Whether the representations were made — Whether the plaintiff acted to his detriment in reliance of the representations — What the appropriate relief is in the circumstances PARTNERSHIPS AND JOINT VENTURES — Winding up — Distribution of assets on settlement of accounts — Whether there was an agreement to divide profits of the family partnership after death of one of the partners in proportions different to the continuing partners' interests in the partnership PARTNERSHIPS AND JOINT VENTURES — Partnership property — Identification — Whether family farm that was held between the partners as tenants-in-common in equal shares was partnership property Legislation Cited: Income Tax Rates Act 1986 (Cth) s 14 Partnership Act 1892 (NSW) ss 20, 21, 42, 43 Succession Act 2006 (NSW) s 59 Cases Cited: Ambridge Investments Pty Ltd (in liquidation) v Baker [2010] VSC 59 Baker v Baker [2024] NSWSC 559 Baumgartner v Baumgartner (1987) 164 CLR 137; [1987] HCA 59 Caringbah Investments Pty Ltd v Caringbah Business and Sports Club Ltd (in liq) [2016] NSWCA 165 Commissioner of State Revenue v Rojoda Pty Ltd (2020) 268 CLR 281; [2020] HCA 7 Commonwealth v Verwayen (1990) 170 CLR 394; [1990] HCA 39 Coster v Coster [2024] NSWSC 1104 Crown Melbourne Ltd v Cosmopolitan Hotel (Vic) Pty Ltd (2016) 260 CLR 1; [2016] HCA 26 Delaforce v Simpson-Cook (2010) 78 NSWLR 483; [2010] NSWCA 84 Dillwyn v Llewelyn (1862) 4 De GF & J 517; 45 ER 1285 Donis v Donis (2007) 19 VR 577; [2007] VSCA 89 Federal Commissioner of Taxation v Everett (1980) 143 CLR 440 ; [1980] HCA 6 Flinn v Flinn [1999] 3 VR 712; [1999] VSCA 109 Fragar v Fragar [2024] NSWSC 193 Gissing v Gissing [1971] AC 886 Giumelli v Giumelli (1999) 196 CLR 101; [1999] HCA 10 Green v Green (1989) 17 NSWLR 343 in Fox v Percy (2003) 214 CLR 118; [2003] HCA 22 In the matter of Hillsea Pty Ltd [2019] NSWSC 1152 Jennings v Rice [2002] EWCA Civ 159, [2003] 1 P & CR 8 Kramer v Stone (2023) 112 NSWLR 564; [2023] NSWCA 270 Miller Heiman Pty Ltd v Sales Principles Pty Ltd (2017) 94 NSWLR 500; [2017] NSWCA 106 Muschinski v Dodds (1985) 160 CLR 583; [1985] HCA 78 O'Brien v Komesaroff (1982) 150 CLR 310; [1982] HCA 33 Parker v Parker [2017] TASSC 37 Pettitt v Pettitt [1970] AC 777 Priestley v Priestley [2017] NSWCA 155 Q (a pseudonym) v E Co (a pseudonym) [2020] NSWCA 220; (2020) 383 ALR 469 Sidhu v Van Dyke (2014) 251 CLR 505; [2014] HCA 19 Sullivan v Sullivan [2006] NSWCA 312 Thompson v Palmer (1933) 49 CLR 507; [1933] HCA 61 Waltons Stores (Interstate) Ltd v Maher (1988) 164 CLR 387; [1988] HCA 7 Texts Cited: B McFarlane, The Law of Proprietary Estoppel, (2nd ed, Oxford University Press, 2020) J D Heydon, M J Leeming and P G Turner, Meagher, Gummow & Lehane's Equity: Doctrine & Remedies (5th ed, 2014, Lexis Nexis Butterworths) M Blackett-Ord and S Haren, Partnership Law (6th ed, 2020, Bloomsbury Professional) R I Banks, Lindley and Banks on Partnership (Sweet & Maxwell, 20th ed, 2017) Category: Principal judgment Parties: Scott Alexander Macaulay (Plaintiff) Craig Neil Macaulay (First Defendant) Christina Jane Kronenberg (Second Defendant) Tracey Maree Ford (Third Defendant) Representation: Counsel: