11 May 2021
R v BRACKEN [2021] NZHC 1032
- Citation
- [2021] NZHC 1032
- Court
- High Court
Due to prolonged, premeditated and sophisticated GST fraud that produced an actual tax loss of approximately NZD 17.3 million, with extensive fabrication of invoices and consistent non-cooperation and denial of responsibility, the appropriate starting point was eight years six months imprisonment; no uplift for prior convictions or minimum period under s86 was applied, resulting in an effective sentence of eight years six months imprisonment.