The accountant of an Auckland eye surgeon on trial for murder has given evidence on the trusts held by Philip Polkinghorne and Pauline Hanna.
Polkinghorne is on trial for the murder of wife Hanna in April 2021.
The defence has so far called over half of its listed witnesses and is continuing today.
Family of Hanna, along with Polkinghorne's sister and son, are in the public gallery.
Robert Willis became the accountant for Polkinghorne after he was a patient at Auckland Eye in 2010, and continued until his retirement in 2018.
He knew both Polkinghorne and Hanna and had seen the couple together on about four occasions, he said.
Defence lawyer Ron Mansfield KC asked Willis if it was apparent from his communications with Hanna whether she knew who he was and his involvement.
"Yes, she did," he replied.
Earlier in the trial, the Crown called forensic accountant Margaret Skilton, who told the court Polkinghorne had control of the couple's finances.
Willis handled accounting for three trusts: The Ophthalmic Number 1 trust, which owned the couple's two properties in Remurea and the Coromandel, The Ophthalmic Number 2 trust, which handled Polkinghorne's income from his work as an eye surgeon, and the Hanna Polkinghorne Trust ,which owned a property at Hoteo Avenue in Papatoetoe.
Willis only dealt with Polkinghorne in regards to the couple's finances, and Mansfield questioned if this was a normal practice.
"Would it be common or uncommon for a couple, for just one person to manage accounting affairs?" he asked.
"Yes, depending on nature of union," Willis said.
"And there was sometimes both [parties] involved, but usually one of the parties would take a greater interest and they'd take on that role in the relationship?" Mansfield asked.
Willis confirmed that was the case.
Both Hanna and Polkinghorne were trustees and beneficiaries of the Number 2 trust.
Willis said it was standard to have one trust to manage assets, such as property, and another trust to handle business entities and distribute capital.
Polkinghorne was not an employee of Auckland Eye, but rather was contracted out through a company called 2020 Limited, which was in turn owned by the Ophthalmic Number 2 trust.
Fees from appointments Polkinghorne took were paid to 2020 Limited, which then paid tax and operating expenses, including his Mercedes Benz car, and the remaining 80 percent was paid to Polkinghorne as a salary.
After the mortgages on the two properties were repaid, Willis said an investment strategy was started with JB Were, using the profit from the Number 2 trust.
Willis said the Hanna Polkinghorne Trust, set up before he became an accountant, was to benefit Hanna.
"I was told when I started acting that the Hanna Polkinghorne Trust was set up in order to give Pauline a separate accumulation of wealth, even though the property was owned by the Hanna Polkinghorne Trust, not Pauline.
"It was a clearly identifiable accumulation of wealth and the trust, as you'll see from the Trust deed, had other beneficiaries, including Pauline's nieces and nephews, as well as other beneficiaries."
Mansfield questioned the accountant about the Hotea Avenue property, sold in mid-2020 for over $1 million.
Willis said the property housed a joint venture partnership, Hotea Avenue Medical Centre.
Prior to it becoming a joint venture, in 2006, the medical centre company was bought out entirely by Mansfield, Willis said.
"So putting in in my simple terms, because he owned 100 percent of the shares, he was effectively Hotea Medical Centre limited," Mansfield confirmed.
After 2006, it became a joint venture partnership, with the Hanna Polkinghorne Trust having 75.5 percent of the beneficial ownership, and the remainder with the Number 2 Trust.
Willis said he found an error in the distribution of the Trusts' funds in late 2021, after Hanna died.
In financial statements, there was a line saying accumulated capital would be distributed to Hanna.
"[I told the accountants handling that issue] that no distribution could have taken place because Pauline had passed away only three or four weeks after these accounts," he said.
A second iteration of the accounts was prepared with the correction, but the police in their financial analysis only had access to the first iteration, Willis said.
The sale cash went to the Number 2 Trust, and was recorded in the second interaction as a loan from the Hanna Polkinghorne Trust, paid in advance.
The Number 2 Trust paid that cash to Polkinghorne.
"I was aware of the million dollars that Dr Polkinghorne received. $500,000 was made to JB Were to invest for the their retirement, in two sums of $250,000 each. There was a payment made to Philip Polkinghorne's son Ben, to help him into buying a property and then there were other payments made to other individuals who I have no knowledge of."
Earlier, the trial heard evidence that those other payments were made to various women.
"Those were all recorded by way of an advance from the trust to Dr Polkinghorne, which could be called upon or repaid to the trust, correct?" Mansfield asked.
"Correct, yes." Willis said.
This loan was recorded in the second iteration of accounts that the police did not have access to, Willis said, but he would have provided the record if he was asked.
He said there was no liability to the Hanna Polkinghorne Trust from the Hotea Medical Centre joint venture.
The Crowns cross-examination of the account would continue after the lunch adjournment.
'A busy and professional woman' - Hanna's hairdresser
Hanna's hairdresser told the court she regularly took meetings through appointments and was a busy and professional woman.
Anne Millar told the jury she last did Hanna's hair on 20 March 2021, a regular tint and trim treatment.
She said Hanna arrived late and was busy and distracted with work, taking a meeting while the colour in her hair processed.
Under cross-examination, she said Hanna always was positive in her outlook and attitudes, and was looking forward to an upcoming trip with friends.
