Tillman and Tillman

In *Tillman and Tillman*, Bennett J of the Federal Circuit Court of Australia considered an application by the husband concerning the respondent wife's taxation liability arising from the sale of a property in the United Kingdom. The dispute centred on the wife's obligation to provide information regarding this liability, which was relevant to a prior court order made on 22 January 2016.

The primary legal issue before the court was whether the wife should be compelled to provide confirmation or an estimate of her taxation liability in Australia and/or the United Kingdom stemming from the sale of the B Street property. The court also had to determine the consequences of the wife's potential failure to comply with any order requiring her to provide this information.

Bennett J ordered that the wife provide confirmation or an estimate of her taxation liability within 14 days of service of the order. The court further stipulated that should the wife fail to comply with this requirement, her taxation liability for the purposes of a specific paragraph in the earlier 22 January 2016 order would be deemed to be "nil". The husband was directed to personally serve the order on the wife and prove such service. The husband's application was adjourned to a later date, and leave was granted to file an affidavit of service confirming the wife had been personally served with the husband's application.