In de facto property adjustment proceedings under s 20 of the Property (Relationships) Act 1984 (NSW), courts must identify and evaluate initial contributions and explain how they are taken into account in reaching a percentage division. Mathematical calculations may be used as a guide. The cost of contributions to the person making them (including opportunity cost) is a permissible consideration, even though needs-based factors are excluded. The 'erosion principle' from Family Law Act jurisprudence may not apply to the same extent under the NSW Act.
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