XTM v XTN [2025] SGFC 114

Introduction

Background

Division of Matrimonial Assets

Sums withdrawn from the DBS joint account

Joint accounts held with children not drawn into the pool

Date of determination of asset value

The net value of the matrimonial assets

Adjustments to the average ratio

The husband’s remuneration package – a lack of full and frank disclosure

Maintenance for the wife and children

25. At the time of the hearing, the wife and children had moved from their previous rented premises, thus necessitating an update of the expenses of the family. The wife provided by way of further submissions a new table of expenses which is reproduced below. Where figures reflected the cost per school term or annually, the monthly cost is reflected by dividing the given figure by the number of months. For ease of reference, the wife’s position on some aspects of the expenses are also reflected in the table.

Wife’s Monthly Household Expenses (SGD)

Groceries

$4 000

Rent

$6 600

Utilities/internet/gas

$506.02

Transport (some part of this includes transportation to sports games etc for the children)

$1 500

Medical (children)

Wife’s position: To be covered by the husband’s insurance during time wife is unemployed. For emergencies, the parent the child is with is to pay and be reimbursed under relevant insurance plans.

Helper (monthly salary at $1 000 with the remaining for her personal expenses, travel etc)

$1 600

Maintenance (aircon)

$40

Maintenance (garden)

$100

Maintenance of household items (wear and tear)

$120

Total

$15 042.40

Monthly Expenses of the children (SGD)

1st Child

2nd Child

School fees (paid by the husband)

$4 128.66

$3 605

School uniforms

$25

$25

Books/Stationery

$15

$25

Mobile Phone

Paid directly by husband to service provider

Paid directly by husband to service provider

Transportation

$250

$250

Medical/Dental

Refer to item on medical under household expenses

Refer to item on medical under household expenses

Haircut

$60

$40

Toys/Books etc (some of these being necessary to manage ADHD)

$40

$50

Dining Out

$300

$250

Outings/Entertainment

$150

$100

Clothes

$120

$90

Toiletries

$50

$30

Supplements

$52

$52

Sports Academy

Paid directly by the husband to the service provider

$152.60

ECA

$250 per term ($83.33 per month)

$250 per term ($83.33 per month)

Birthday Expenses

$83.33 (approximately $1 000 per year)

$83.33 (approximately $1 000 per year)

Travel

$33.33

$250

Gifts

$100

$100

Ipad/accessories

To be paid by husband

To be paid by husband

Bedding/linen etc

$167

$167

Total

$5 657.65

$5 353.26

26. The appropriate maintenance to be ordered for children is one that reflects a balance between the means of the party paying and the needs of those receiving. S 68 of the Charter makes it clear that the duty to maintain children is placed on both parents. S 127 of the Charter provides for an order of maintenance to be made where a couple divorces or is in the process of doing so. The provisions within Parts 8 and 9 of the Charter apply. Insofar as the maintenance of former wives are concerned, the power to make an order is found in s 113 of the Charter. S 114 goes on to spell out various factors that may be taken into consideration in the determination of what may be reasonable. An important factor would be the income, earning capacity, property and other financial resources which each of the parties to the marriage has or is likely to have in the foreseable future, the ages of parties, the standard of living enjoyed by the family prior to the breakdown of the marriage and the responsiblilies and needs each party has or is likely to have in the forseable future.

27. Given that the wife was no longer drawing an income from January 2025, the husband’s responsibilities became significantly larger. I was mindful that the lack of contribution by the wife at this time should not translate to the husband then providing for the same lifestyle the children were accustomed to as this would cripple him financially. I understand that with divorce and the creation of a new norm including setting up 2 households, has signficant impact on the financial situation of families. Clearly adjustments would have to be made. However, it did mean that for this time and until such time the wife finds suitable employment or if the children are compelled to relocate given that the wife’s residency in Singapore is linked to her employment here, the husband had to stretch his dollar to meet the needs of the family. What then are his means and expenses? He produced a table as follows:

Husband’s Monthly Expenses (SGD)

Income Tax

$4 371.25

Groceries/Food etc

$2 000

Clothing/Shoes

$200

Dental/Medical (covered by employers)

$64 for coverage to be provided

Life Insurance

$340

Mobile

$70

Transportation

$2 000

Credit Card Loan Instalments

$2 780.01

Rent

$6 000

SP Services

$400

Internet etc

$50

Weekly House Cleaning

$350

School fees for children

$7 733.60

Miscellaneous

$500

Mobile for older child

$70

Basketball (1st child)

$1 000

Rock Climbing (2nd child)

$250

Holiday Expenses for children

$1 333

Total:

$29 511.86

28. The husband’s income as declared in his affidavit is $19 474.67. He declared his net monthly income to be between $17 000 to $18 000 as almost S$2 000 would be deducted for the ESPP scheme and contributions to his SRS. From a quick glance of the expenses of both parties, it is clear that even with the wife working, they were not able to meet expenses. With the wife not working, they need to relook their living expenses and school expenses of the children which are taking up the bulk of the available income. In VBR v VBS the court was of the view that a reasonable parent who is paying maintenance should live within his means and not take on unnecessary financial obligations which would reduce his ability to provide. The husband says that he had taken on accomodation at a relatively high rent of $6 000 per month to allow the children more space during access. While his wife denies having suggested this need, this is an expense that could be reduced if it is causing an inability to meet other expenses including maintenance. To be clear, I did not think that he was intentionally taking on such an expense to reduce his obligations. Insofar as school expenses are concerned which is taking up a substantial amount, it was a joint decision that the children be placed in an international school in Singapore. It would not be possible to place them in local schools at this time, even if the option were available. The reality is that they need to be kept in school until such time the wife obtains employment which will then allow her to resume her responsibility to maintain the children with their father. In XPG v XPH the court similarly found it to be in the best interests of the child to continue his education at an international school, having already completed 1.5 years there. The court opined that any disruption to the current school arrangement may adversely affect the child’s academic progress and emotional well-being. In the case before me, the order enabling the husband to deal directly with the school was to allow for some flexibitlity in the short-term, (i.e., pending greater certainty in the wife’s professional life), in drawing up a payment plan. This is of course subject to the school’s agreement. The payment of school fees is not realistically to come from his net salary every month and would need to be drawn from his assets, bonuses and share returns. Documents showing his past annual income is able to meet this if he manages it carefully. Given that the elder child will be sitting for the international GCSE soon, it would be vital that this period of time pass without interruption. Additionally, the school the children are at provide support for students with ADHD. Conversations as to the long term plans for schooling however would inevitably need to take place.

29. The order of monthly maintenance of $4 000 per child ($8 000 per month in total) was ordered on a computation of reasonable expenses as follows:

Table 4:

Accomodation (2/3 of rent of $6 600)

$4 400

All extra activities (basketball, rock climbing etc) and payments for mobile phones etc currently paid for by the father to be subsumed within the maintenance order

Approximately $1 000

Food (including meals outside)

Approximtely $2 000

Clothing/Shoes/Nutritional Supplements/haircuts/books/toiletries/medical and dental not covered by insurance

$700

Transportation

$500

Total:

$8 600

30. Even if only the most basic of expenses are taken into account, the figure stands at $8 600. I did not take into account many other items which the children were used to having. I also did not include expenditure that a parent with care and control would in any case incur even if she did not have care and control. The maintenance amount would also need to be utilised to pay for services which the husband is currently paying for. Insofar as medical and dental expenses are concerned, insurance coverage can be activated when needed. For all medical expenses which are not so covered, the maintenance amount would need to be used to meet those. Therefore if the children are to consult a general practitioner and the cost is not covered by insurance, this is to be paid from the maintenance amount. The only exception when the maintenance amount need not be used for medical expenses (which are not covered by insurance) is in the event of hospitalisation as the charges are likely to be high.

31. I allowed a sum of $1 000 per month as maintenance for the ex-wife for a period of 2 years or until she secures employment, whichever is earlier, so as to provide some assistance with rent and food at this time. I am in agreement with the husband that she had always been financially independent and that they had jointly contributed resources for the maintenance of the family. She did not in the past depend on the provision of spousal maintenance which would typically be of some relevance in deciding if she should be entitled to any, post-divorce. I was of the view however that some support for a limited period against the backdrop of a rather more affluent lifestyle in the past, would be fair.

Conclusion

32. With the unfortunate termination of the wife’s employment, a significant source of family income was no longer available, making it important to determine the division of matrimonial assets with the larger interests of the children in mind. This is so especially because parties do not own property and the net value of assets is relatively modest. The maintenance obligation on the husband is not a light one but it is likely to be temporary. The maintenance orders are, in my view, necessary given the need to provide stability to the children both in terms of their living arrangements and their education. The husband would need, as would the wife and children, make rather dramatic changes to lifestyle to meet their long term needs.