When ordering an annuity under the Family Provision Act 1982 (NSW), the court must account for the impact of income tax on the amount actually received by the applicant. An annuity of $100,000 'before tax' may be inadequate where the applicant had previously been receiving distributions of a higher amount inclusive of tax payments. The shortness of a second marriage, while not significantly weighing against the quantum of an income order, is relevant to whether a large capital sum should be awarded in lieu of an annuity.
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