Sentencing — fraud — delaying commencement of prison term — theft — tax refunds — psychiatrist report — Inland Revenue Department v Nandan [2017] NZDC 24175 — Sentencing Act 2002, s 100 — Criminal Procedure Act 2011, s 38. The defendant appeared for sentence on a representative charge of theft. He was an accountant who over a six-year period had stolen over $1 million worth of tax refunds from his clients. The defendant had used the money to facilitate his gambling addiction. The Court set a start point for sentence of five years eight months' imprisonment, adopting the start point used in Inland Revenue Department v Nandan. The defendant earned discounts for previous good character, health considerations, restrictions on liberty and guilty plea. The final sentence was three years nine months' imprisonment. The Court ordered that the beginning of sentence be deferred for two months on humanitarian grounds, to recognise the defendant's medical problems and need for dental treatment. Judgment Date: 13 May 2020