26 Mar 2021
R v BRACKEN [2021] NZHC 609
- Citation
- [2021] NZHC 609
- Court
- High Court
Dishonesty for s 228 was established by proof that Bracken authorised and procured GST returns he knew were based on false information: he arranged or instructed creation of forged tax invoices, caused circular bank withdrawals and re-deposits to simulate payments, and falsely characterised exports to support zero-rating; the Crown proved beyond reasonable doubt that significant supplier invoices and transactions were fictitious and that BEL obtained undue GST refunds, therefore Bracken was guilty on all charges.