Wentworth v Wentworth [1999] NSWSC 638

New South Wales Supreme Court CITATION : Wentworth v Wentworth [1999] NSWSC 638 revised - 30/08/99 CURRENT JURISDICTION : Equity FILE NUMBER(S) : 3748/89 HEARING DATE(S) : 06/05/99, 18/05/99 JUDGMENT DATE : 29 June 1999

PARTIES : Katherine Wentworth (P) Peter Fitzwilliam Neville Wentworth (Estate of George Neville Wentworth) (D) JUDGMENT OF : Santow J

COUNSEL : K Wentworth (in person) (P) C J Birch (for Attorney-General as amicus curiae) SOLICITORS : Russo & Partners (P) State Crown Solicitor (for Attorney-General as amicus curiae) CATCHWORDS : PROCEDURE — Application to re-open before judgment "entered" — Meaning of "entering" judgment — Guiding principles applicable to re-opening and illustrations — The jurisdiction to re-open is exceptional — Effect of setting aside a determination by Taxing Officer upon Court of Appeal's orders and reasoning prior to that time — Status of such determination after set aside — Voidable but avoided ab initio — Existence pending avoidance — Binding effect of Court of Appeal decision on single judge — Meaning of no order as to costs. ACTS CITED : Supreme Court Rules; Pt 20 r10, Pt 40 rr9 and 10, Pt 42 r11(1), Pt 42 r13 AB v Federal Commissioner of Taxation (1998) 157 ALR 510 Antoniadis v Ramsay Surgical Ltd [1972] VR 323 Attorney-General v Kennedy Miller [1999] NSWCA 158 Autodesk Inc v Dyason (No 2) (1993) 176 CLR 300 Bailey v Marinoff (1971) 125 CLR 529 Calvin v Carr [1979] 1 NSWLR 1 Cheeseman v Bowaters United Kingdom Paper Mills [1971] 1 WLR 1773; [1971] 3 All ER 513 Commonwealth of Australia v Precision Pools Pty Ltd (1994) 53 FCR 183 Driver v Driver [1950] SASR 8 Farrow Finance Company Ltd (in liquidation) v Farrow Properties Pty Ltd (in liquidation) and Ors (SC(Vic), Hansen J, 16 April 1998, unreported) Fexuto Pty Ltd v Bosnjak Holdings Pty Ltd (No 2) (1998) 29 ACSR 290 Forbes v Trotting Club (NSW) (1979) 143 CLR 242 Glennan v Commissioner of Taxation [1999] FCA 297 Hoad v Nationwide News (1996-1997) 37 IPR 407 Re Hodgkinson [1895] 2 Ch 190 Holtby v Hodgson (1889) 24 QBD 103 King v Birch (1842) 3 QB 425; 114 ER 569 CASES CITED : MacFoy v United Africa Co Ltd [1962] AC 152 In Marriage of Moore (1996) 125 FLR 420 Oshlack v Richmond River Council [1998] 193 CLR 72 Phillips v Birch (1842) 4 Man & G 403; 134 ER 165 Pittalis v Sherefettin [1986] 1 QB 868 R v Bellington [1980] VR 625 Smith v NSW Bar Association (No 2) (1992) 176 CLR 256 Smits v Buckworth (No 2) (NSWSC, Young J, 14 November 1997, unreported) State Rail Authority of NSW v Codelfa Construction Pty Ltd (1982) 150 CLR 29 Texas Company (Australasia) Ltd v FCT (1940) 63 CLR 382 Trikas v Rheem (Australia) Pty Limited [1964] 81 WN 504 Trippe Ltd v Henderson Investments Pty Ltd (1990) 101 FLR 261 Twenty-First Australia Inc v Shade (NSWSC, Young J, 31 July 1998, unreported) Wentworth v Rogers (No 9) (1987) 8 NSWLR 388 Wentworth v Wentworth (NSWCA, 30 November 1998, unreported) Wentworth v Woollahra Municipal Council (1982) 149 CLR 672 Wilde v Australian Trade Equipment Co Pty Ltd (1981) 145 CLR 590 Yenald Nominees Pty Ltd v Como Investments Pty Ltd & Ors (1996) ATPR 41-508 DECISION : Earlier judgment not to be re-opened