NSW Both cars reversing out of an 45 degree angle park

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14 September 2020
Hi, would love some clarify on who's at fault in this instance. Today I was reversing out of a 45 degree angle park on the street in NSW. I was reversing onto the opposite site of the road (no double lines). The other driver was on that opposite side of the road and also reversing out of a 45 degree angle park.

Both cars were in motion, I was already on her side of the street and hit her rear drivers side door with the back of my car.

I didn't see her, don't thing that she was moving at the time when I first started reversing but was clearly backing out of the carspot when we collided. She was very aggressive, stating that it was all my fault, even though she was also reversing and both cars moving.

I haven't admitted any liability. She's since texted me to say "I’ll be getting a quote for the damage to my vehicle. The area that was damaged on my car could not have occurred without you crossing over to the other side of the road and reversing directly into my rear driver’s side door. I have a witness who was a passenger in my car and she can confirm this is what happened. Please let me know how you will be settling this matter."

I'm not sure. I feel we are jointly at fault here as I was already on the road on her side of the road and she should also be looking to give way to me.

My questions are:

1. Who is at fault here please? Can anyone clarify?
2. Also I read in another forum that a passenger in a car that was involved in the accident cannot be a witness - is this true?

Many thanks in advance.