Sentencing — IRD — tax evasion — GST — community detention. The defendant appeared for sentence having pleaded guilty to failing to file GST returns with the intention of avoiding tax. The total tax evaded was $57,360. The Judge adopted a starting point of 18 months' imprisonment, with an uplift of three months for prior tax related convictions. A one month discount was granted for ultimately filing the returns and a further 25 per cent was discounted for the defendant's guilty plea. The Judge adopted a community detention approach, sentencing the defendant to six months' community detention, with 100 hours' community work and reparations of $3,000 per month to meet the debt. Judgment Date: 19 March 2019.