New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Gst evasion

Legal area

Court

22 Sept 2022

KING v COMMISSIONER OF INLAND REVENUE [2022] NZHC 2432

Citation

[2022] NZHC 2432
Court

High Court

A bankrupt may be charged with evading or attempting to evade GST under s143B(2) where the bankrupt operated a company that charged and received GST; actus reus can be established by proof that invoices were issued in the company's name, GST was charged and received into the bankrupt's account and not accounted for, and bankruptcy prohibitions do not negate criminal liability for tax evasion when mens rea is proven.
18 Sept 2020

CHAHIL v R [2020] NZCA 436

Citation

[2020] NZCA 436
Court

Court of Appeal

Appeal dismissed; sentencing judge correctly applied principles: must sentence on agreed facts, limited credit for recovery achieved by separate forfeiture given appellant was not party, a substantial uplift (nine months) for active and sophisticated laundering was warranted, and a 15% guilty plea discount for a late plea was appropriate; overall sentence was within the appropriate range.