Blyton & Cleaves

In *Blyton & Cleaves*, Bennett J of the Family Court of Australia considered an application concerning the finalisation of tax returns for relevant superannuation entities. The dispute arose from the parties' failure to finalise these returns, which impacted the overall financial proceedings.

The court was required to determine whether injunctions should be made to compel the finalisation of the tax returns for the parties' self-managed superannuation funds. Specifically, the court needed to address the husband's refusal to sign necessary documentation and whether the Registrar should be authorised to execute these documents on his behalf.

Bennett J reasoned that the finalisation of the superannuation tax returns was essential for the progression of the financial proceedings. Applying the principles of the *Family Law Act 1975*, particularly section 106A, the court found it necessary to appoint the Registrar of the Melbourne Registry to sign or execute documents on behalf of the husband, given his refusal to do so. This was to ensure the tax returns could be completed and filed.

The court ordered that specific sums be paid to F Accountants for their work on the superannuation funds and the preparation of tax returns. The husband was ordered to immediately sign the tax returns for the C Self-Managed Super Fund and, upon availability, for the B Self-Managed Super Fund. Crucially, the Registrar was appointed to sign these documents on the husband's behalf if he continued to refuse. The wife was authorised to withdraw funds from a joint bank account to meet the payment obligations. The wife's costs of the application were fixed, with the husband's liability reserved for the trial judge.