Sentencing — aiding tax evasion — knowingly providing false tax returns — GST — no sentencing tariff — economic impact of COVID-19. The defendant appeared for sentence after pleading guilty to 30 charges relating to aiding tax evasion and knowingly providing false GST returns. In total, the offending had resulted in lost revenue of $127,472.66. The Court stated that the offending amounted to theft from the community, and all New Zealanders were the victims; therefore there was a need for a sentence that would deter and denounce the offending. The start point for sentence was 22 months' imprisonment, with reductions for guilty plea, remorse and previous good character lowering the sentence to 14 months. Following the recommendations from a pre-sentence report, the Court imposed a final sentence of five months' home detention, 100 hours' community work and reparations of $60,000. Judgment Date: 7 September 2020