Inland Revenue Department v Mauigoa [2017] NZDC 24816

Published 15 June 2018

Aiding and abetting a company to knowingly apply or permit the application of deductions for purposes other than in payment to the Commissioner of Inland Revenue — tax evasion — tax fraud — sentencing — Tax Administration Act 1994, ss 143A & 148. The defendant was sentenced for assisting a company to commit tax fraud by not paying $342,000 to the Commissioner of Inland Revenue over a considerable length of time spanning 28 monthly periods. The court noted that there were a number of significant aggravating factors included the amount of offending, premeditation, steps taken in mitigation by the defendant and the entry of a guilty plea. The defendant was sentenced to nine months' home detention and ordered to pay $12,000 in reparation at a rate of $200 per week. Judgment Date: 2 November 2017.