Mariani and Mariani

In the matter of *Mariani and Mariani*, heard by Cronin J of the Family Court of Australia, the dispute concerned final property settlement orders. The court was required to determine the appropriate division of assets between the husband and wife.

The central legal issue before the court was how to account for the husband's assertion that his taxation returns, which were likely to be relevant to the assessment of his financial position and contributions, were inaccurate. This raised questions about the reliability of financial evidence presented to the court and the court's power to ensure accurate disclosure of financial information, particularly in circumstances where tax implications might be significant.

Cronin J ordered that the Registry Manager of the Melbourne Registry of the Family Court of Australia provide to the Deputy Commissioner of Taxation a copy of the reasons for judgment, along with copies of the affidavits of the husband, wife, and the single expert witness. Crucially, this disclosure was to be accompanied by a request that the Australian Taxation Office note the husband's assertion that his taxation returns were not accurate. The court also adjourned all outstanding applications for final orders, to resume part-heard at a later date, and listed the matter for mention.