Watson and Watson

In the matter of *Watson and Watson*, heard by Watts J, the dispute concerned the distribution of funds arising from the sale of the former matrimonial home. The parties, a husband and wife, were in disagreement regarding the allocation of these proceeds, specifically concerning a payment to the Australian Tax Office.

The central legal issue before the court was how the proceeds of the sale of the former matrimonial home should be applied, particularly in light of a significant sum owed to the Australian Tax Office. The court was required to determine the appropriate orders to ensure this debt was satisfied from the sale proceeds.

Watts J ordered that within seven days, both the husband and wife were to take all necessary steps, including signing documents, to facilitate the payment of $190,953.38 from the trust account of Caldwell Martin Cox to the Australian Tax Office. This sum represented the proceeds from the sale of the former matrimonial home. To ensure compliance, the court further ordered that if either party refused or neglected to sign necessary documents within fourteen days of a written request, the Registrar of the Sydney Registry of the Family Court of Australia was appointed to execute such documents on their behalf, pursuant to section 106A of the *Family Law Act 1975* (Cth). The husband's application filed on 18 February 2016 and the wife's response dated 29 February 2016 were otherwise dismissed, with the costs of both parties' respective applications reserved.