New Zealand Case Law: Decisions & Judgments | LexChat

New Zealand Case Law

Paye evasion

  • 14 Sept 2022

    POME’E v INLAND REVENUE DEPARTMENT [2022] NZHC 2354

    Citation
    [2022] NZHC 2354
    Court
    High Court

    The High Court held the District Court starting point of four years six months was within a defensible range given the scale, duration and nature of the offending and the amounts involved; the agreed summary of facts was binding and could not be challenged at this appeal; involuntary reparation attracts only limited reduction and voluntary reparation is a mitigation factor already applied; remorse did not justify further deduction beyond that reflected in reparation and personal factor allowances; home detention was not available because the end sentence exceeded the statutory threshold; acco…

  • 5 Feb 2016

    SELLERS v COMMISSIONER OF INLAND REVENUE [2016] NZHC 60

    Citation
    [2016] NZHC 60
    Court
    High Court

    Given the amount involved, the prolonged and repeated nature of the offending, and Easton establishing imprisonment as the normal starting point, the sentence was not manifestly excessive; however recognising the significant upfront payment and the defendant's offer of increased weekly payments justified a modest reduction in community work. The court confirmed five months' community detention, reduced community work from 250 to 175 hours, and confirmed reparation of $38,968.70 payable at $200 per week.