Family law settlement: proceeds from sale of home divided between tax office and wife

In FCT & Warsnop and Anor, the Full Court of the Family Court upheld the decision at first instance that the commissioner, in the circumstances, did not have a priority claim over proceeds of a sale of a matrimonial home (worth $4.75 million) in a family law property settlement matter.
Rather, the proceeds were to be divided equally between the commissioner and the wife.
This was despite the commissioner’s argument that his claims as a creditor had priority over the wife’s claims and that the funds for the purchase of the home came from income on which the husband had evaded tax.