Garner and Garner

In the matter of *Garner and Garner*, the Wife sought leave to re-open her case to adduce further evidence concerning the Husband's income tax returns and a written estimate of a tax refund. This application was considered by Justice Rose.

The primary legal issue before the court was whether the Wife should be granted leave to re-open her case to introduce this previously undisclosed financial information. The court also had to consider the implications of late disclosure of financial documents by both parties and the potential tax penalty to be imposed upon the Husband.

Justice Rose granted the Wife leave to re-open her case for the purpose of adducing the Husband's income tax returns for the years 30 June 2005 to 30 June 2008, and his written estimate of a tax refund. The court also made orders for the Wife to lodge her own income tax return and the estimate of refund, and for her to issue a subpoena to an accountant for relevant documents. Further, the court directed both parties to file supplementary written submissions addressing the late disclosure of financial information and, in the Husband's case, the treatment of a potential tax penalty. Judgment was to be reserved pending the receipt of these submissions and further evidence, with costs also reserved.