From your last line...
Dim NewArr() As String
ReDim NewArr(0 To UBound(stRecords), 0 To 1) As String
For Counter = LBound(stRecords) To UBound(stRecords)
TestArr = Split(stRecords(Counter), vbTab, 1)
NewArr(Counter, 0) = TestArr(0)
If UBound(TestArr) > 0 Then NewArr(Counter, 1) = TestArr(1)
Next
That leaves your 2-d array as NewArr.