- Former eye surgeon Philip Polkinghorne denies killing his wife, Pauline Hanna, in April 2021
- Polkinghorne had earlier pleaded guilty to possession of methamphetamine and a pipe
- The Crown argues a combination of financial problems, infidelity and drug use led to Polkinghorne murdering his wife
- The defence argues Hanna killed herself after struggling with depression for many years
A forensic accountant has told a court a murder-accused former surgeon paid Sydney escort Madison Ashton $106,000 before his wife's death.
Auckland eye surgeon Philip Polkinghorne is on trial for the 2021 murder of his wife, Pauline Hanna, and staging it as a suicide.
The High Court in Auckland heard on Wednesday, $106,131 was sent to Ashton, who has been mentioned earlier in the trial as staying in Mt Cook with Polkinghorne in the weeks after Hanna's death, ending on 5 January, 2021.
A forensic accountant working in the police financial crime unit, Margaret Skilton, told the court a bank account owned solely by Polkinghorne had sent thousands of dollars to multiple women.
Skilton said when she analysed accounts she looked for "trends" and noticed a significant number of cash withdrawals.
It was also noticed there were weekly automated payments of $500 per week sent to the "Alaria Family Trust", of which a woman who Polkinghorne would visit on the North Shore was a trustee.
The amount was reduced to $350 but ceased altogether on 24 March, 2021.
Various one-off transfers were also sent to this woman, totalling more than $55,000.
A woman named Jody was transferred a total of $72,100, while another woman, named Lee, was paid a total of $35,905. Two other women received $7160 and $13,550.
Between February 2018 and 2019, Skilton said approximately 120 cash withdrawals from ATMs in Australia were made, totalling about $115,000.
Skilton noted Ashton lived in Australia and most withdrawals were made while Polkinghorne was in New Zealand.
Those withdrawals stopped when Polkinghorne began sending international transfers to Ashton's account.
Skilton said Pauline Hanna had only one account solely owned by her, which she had set up in 2020.
At the time of her death, this account was overdrawn by just over $90.
Skilton said before Hanna created her own account in 2020, she used a joint account she shared with her husband as her main account where her salary was paid.
It was noted by Skilton that Polkinghorne had "authority" of that account.
Something Skilton said was "unusual" was that Hanna had no credit cards, while Polkinghorne had three.
Mansfield noted the bank account Hanna set up by herself in 2020 was used for everyday purchases and personal use.
"There was no payments to private investigators, no payments to matrimonial lawyers, just personal spending".
Skilton agreed with that statement.
Hanna's salary was also not redirected to this account, Mansfield said, which she could have done by requesting the change to her employer.
As a couple, the pair's assets were worth almost $10.5m.
During cross-examination by the defence, Ron Mansfield KC, he noted for couples who had been together as long as Hanna and Polkinghorne, any assets in a divorce would usually be divided 50/50.
"So it doesn't really matter what name a particular asset is held in?" he asked Skilton.
She replied "from that perspective, no".
The trial continues.