In justifying the division, Hashim Yusoff JCA also quoted with approval the reasoning of Abdul Hamid Mohamad JCA (as he then was) in Sivanes Rajaratnam v Usha Rani Subramaniam [2002] 3 MLJ 273 at pp. 279 and 306: “…Besides (I am speaking generally here), in marriage, both spouses share everything, both contribute towards the home and family in one way or another, to a bigger or smaller extent. Where both spouses work and earn income, each of them inevitably spends his or her own income for the family, Similarly, where there is income from an asset purchased during the subsistence of the marriage, say rent, even though it may be paid into the account of one spouse, eventually it will go to the family, may be all and may be part of it. No one keeps an account, indeed no one should, as a marriage is not a business venture. So, if and when the marriage breaks up, it is unreasonable that the court should undertake an accounting of their income and expenditure during the period the marriage subsists. The function of the court is to make a fair and equitable division of the matrimonial assets that exist at the time of the divorce, taking into account the factors provided by s 76.” [Emphasis added]