15 Sept 2021
COMMISSIONER OF POLICE v NABAWI [2021] NZHC 2413
- Citation
- [2021] NZHC 2413
- Court
- High Court
The CPA applies to tax evasion where a knowing omission to declare and pay tax results in retained disposable funds that amount to a benefit/proceeds derived directly or indirectly from significant criminal activity; accordingly ss 24 and 25 restraining orders can be made to preserve tainted property or property from which profit forfeiture may be satisfied, and on the facts there were reasonable grounds to restrain the Hilux, specified cash and the ANZ account balance.