Sentencing — failing to provide income tax returns — failing to provide GST returns — Beazley v Inland Revenue Department (2003) 21 NZTC 18 — Re Marra: Ex parte Commissioner of Inland Revenue (2004) 21 NZTC 18 — Tax Administration Act 1994, ss 37(2), 143(1)(b) & 148. The defendant faced 29 charges of aiding and abetting a company in failing to provide income tax and GST returns to the Commissioner of Inland Revenue. He was the sole director of the company in question and had ignored ten reminders from Inland Revenue to file tax returns. At the time of the hearing he had still not filed any of the outstanding returns, and had made no appearance at any stage of the court proceedings. On the basis of evidence provided by the prosecutor, the Court found the defendant guilty and sentenced him to a fine of $5000 ($200 on each charge with a reduction for lack of previous convictions). The Court also ordered costs of $130. Judgment Date: 5 February 2019.