Judge-alone trial — failing to file tax returns — Tax Administration Act 1994, ss 33 & 143(1)(b). The defendant faced five charges of failing to file tax returns. He failed to appear in court despite being notified of the date and time of the hearing. The Court heard evidence showing that the defendant was required to file returns, that he had no reasonable excuse for failing to do so, and that he owed not insignificant amounts. The Court found the charges proved and ordered $1300 in fines. Judgment Date: 6 August 2020.