Tax Offences and Penal Tax




2 SEPTEMBER THE NEW ZEALAND GAZETTE 2957

SCHEDULE III

PERSONS CONVICTED UNDER SECTION 33 OF THE INCOME TAX ASSESSMENT ACT 1957 OR SECTION 368 (1)(a) OR (b) OF THE INCOME TAX ACT 1976 FOR FAILING TO MAKE TAX DEDUCTIONS FROM SOURCE DEDUCTION PAYMENTS OR, HAVING MADE SUCH DEDUCTIONS, HAVE FAILED TO ACCOUNT FOR THEM TO THE COMMISSIONER OF INLAND REVENUE OR, OF AIDING AND ABETTING OR INCITING ANY OTHER PERSON TO COMMIT AN OFFENCE AGAINST SECTION 33 OF THE INCOME TAX ASSESSMENT ACT 1957 OR SECTION 368 (1)(a) OR (b) OF THE INCOME TAX ACT 1976 AND THE AMOUNT (IF ANY) OF PENAL TAX CHARGED UNDER SECTION 34 OF THE INCOME TAX ASSESSMENT ACT 1957 OR SECTION 369 OF THE INCOME TAX ACT 1976.

(1) (2) (3) (4) (5) (6)
Name Address Occupation or Description Year(s) in Which Amount of Tax Amount
Offence(s) Occurred Deductions of Penal Tax
Involved in Imposed
Offence(s)

Adrian Jackson and Sons Ltd. Taupo Manufacturing Jewellers 1980, 1981 2,758 ..
Bolt and Sutherland Ltd. Wellington Mathematical and Scientific 1980–1982 19,003 ..
Instrument Makers
Sutherland, Roger Edward Wellington Company Director 1980–1982 .. ..
(In relation to Bolt and Sutherland Ltd.)
Chapman, Colin Ian Palmerston North Forestry Contractor 1982 2,130 ..
Duncan Village Ltd. Wanganui Geriatric Hospital Proprietors 1982 10,603 ..
Focal Point Ltd. Christchurch Computer Typesetters 1982 5,073 1,000
Griffin, Robin Reynolds Wellington Insulator and Engine Reborer 1982, 1983 10,593 ..
Gahan, Terry Neil Rotorua Chartered Accountant 1982, 1983 3,290 1,625
Harrison, Reginald Ruatoria Painter 1982, 1983 2,311 ..
Harvey Plastics (Gisborne) Ltd. Gisborne Plastic Manufacturers 1982, 1983 4,264 ..
Highway Rent-a-Car Ltd. Porirua Rental Car Operators 1982 949 ..
Robertson, Peter Brunswick Johnsonville Company Director 1982 .. ..
(In relation to Highway Rent-a-Car Ltd.)
Johnston, Dennis Alexander Katikati Farmer and Contractor 1982, 1983 1,590 ..
Jones, Colin Alister Christchurch Builder 1981, 1982 6,153 ..
King, Douglas Taki Christchurch Decorator 1982 3,744 ..
Larry Ellison Motors Ltd. Foxton Garage Proprietors 1982 2,509 ..
Ellison, Larry Stewart Foxton Garage Proprietor 1982 .. ..
(In relation to Larry Ellison Motors Ltd.)
Latimer Holdings Ltd. Christchurch Management Consultants 1980, 1981 14,133 2,370
Lemon, William James Rotorua Caterer 1982 3,663 ..
Ma, Delia Christchurch Food Retailer 1982 106 ..
Morrison, Roderick John Christchurch Food Retailer 1982 106 ..
Ma, Merrick Hamilton Company Director 1982 1,824 ..
(In relation to Queenwood Motors 1977 Ltd.)
Murrays Furniture Ltd. Christchurch Furniture Manufacturers 1982 4,204 1,250
Neville, Raymond Benjamin Whangarei Auto Trimmer 1982, 1983 290 90
Neville, Sandra Joyce Whangarei Auto Trimmer 1982, 1983 290 90
New Zealand Structures Holdings Ltd. Christchurch Structural Contractors 1980–1982 10,250 2,060
Provincial Hire Ltd. Tauranga Plant and Machinery Hirers 1981, 1982 4,975 500
Porter, Clive Lawrence Tauranga Company Director 1981, 1982 .. ..
(In relation to Provincial Hire Ltd.)
Rafferty, Peter Christchurch Company Director 1982, 1983 4,357 ..
(In relation to Motorcycle Express Ltd.)
Ridley Bros. Gardening Contractors Ltd. Lower Hutt Retail Garden Suppliers 1982, 1983 551 ..
Ridley, Vivian Wilson Wellington Managing Director 1982, 1983 .. ..
(In relation to Ridley Bros. Gardening Contractors Ltd.)
Rod Elmiger Ltd. Gisborne Contractors 1982 10,580 2,610
Ruakaka Stores Ltd. Ruakaka General Store Proprietors 1982 960 900
Pitkethley, Ronald Reginald Ruakaka Company Director 1982 .. ..
(In relation to Ruakaka Stores Ltd.)
Singer, Percy Joseph John Karama Logging Contractor 1982, 1983 11,096 1,095
Smith Bros. Trading Fisheries Ltd. Gisborne Fishermen 1981, 1982 2,871 730
Smith, Leon Victor Rakaia Restaurateur 1982 544 ..
Smith, Roberta Joy Rakaia Restaurateur 1982 543 ..
Snijder, Johan Porirua Painter and Decorator 1982 3,975 1,900
South Pacific Truck-N-Tractor Company Ltd. (In receivership) Tauranga Truck and Tractor Salesmen and Servicemen 1981 12,595 ..
Merrie, Donald McLeod Tauranga Company Director 1981 .. ..
McNair, Richard Bruce Mount Maunganui Company Director and Secretary 1981 .. ..
(In relation to South Pacific Truck-N-Tractor Company Ltd. (In receivership))
Trend Furnishings Ltd. Christchurch Flooring Retailers and Contractors 1983 1,333 ..
Pearse, Lance John Christchurch Company Director 1983 .. ..
(In relation to Trend Furnishings Ltd.)
Twinarc Engineering Co. Ltd. Bunnythorpe Engineers 1982 6,221 ..
Wakeling, Walter Bruce Wanganui Farmer and Agricultural Contractor 1981, 1982 27,201 ..



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✨ LLM interpretation of page content

💰 Persons Convicted for Tax Offences (continued from previous page)

💰 Finance & Revenue
Tax evasion, penal tax, source deduction, convictions
45 names identified
  • Adrian Jackson, Convicted for tax offence
  • Roger Edward Sutherland, Convicted for tax offence
  • Colin Ian Chapman, Convicted for tax offence
  • Duncan Village Ltd., Convicted for tax offence
  • Focal Point Ltd., Convicted for tax offence
  • Robin Reynolds Griffin, Convicted for tax offence
  • Terry Neil Gahan, Convicted for tax offence
  • Reginald Harrison, Convicted for tax offence
  • Harvey Plastics (Gisborne) Ltd., Convicted for tax offence
  • Highway Rent-a-Car Ltd., Convicted for tax offence
  • Peter Brunswick Robertson, Convicted for tax offence
  • Dennis Alexander Johnston, Convicted for tax offence
  • Colin Alister Jones, Convicted for tax offence
  • Douglas Taki King, Convicted for tax offence
  • Larry Ellison Motors Ltd., Convicted for tax offence
  • Larry Stewart Ellison, Convicted for tax offence
  • Latimer Holdings Ltd., Convicted for tax offence
  • William James Lemon, Convicted for tax offence
  • Delia Ma, Convicted for tax offence
  • Roderick John Morrison, Convicted for tax offence
  • Merrick Ma, Convicted for tax offence
  • Murrays Furniture Ltd., Convicted for tax offence
  • Raymond Benjamin Neville, Convicted for tax offence
  • Sandra Joyce Neville, Convicted for tax offence
  • New Zealand Structures Holdings Ltd., Convicted for tax offence
  • Provincial Hire Ltd., Convicted for tax offence
  • Clive Lawrence Porter, Convicted for tax offence
  • Peter Rafferty, Convicted for tax offence
  • Ridley Bros. Gardening Contractors Ltd., Convicted for tax offence
  • Vivian Wilson Ridley, Convicted for tax offence
  • Rod Elmiger Ltd., Convicted for tax offence
  • Ruakaka Stores Ltd., Convicted for tax offence
  • Ronald Reginald Pitkethley, Convicted for tax offence
  • Percy Joseph John Singer, Convicted for tax offence
  • Smith Bros. Trading Fisheries Ltd., Convicted for tax offence
  • Leon Victor Smith, Convicted for tax offence
  • Roberta Joy Smith, Convicted for tax offence
  • Johan Snijder, Convicted for tax offence
  • South Pacific Truck-N-Tractor Company Ltd., Convicted for tax offence
  • Donald McLeod Merrie, Convicted for tax offence
  • Richard Bruce McNair, Convicted for tax offence
  • Trend Furnishings Ltd., Convicted for tax offence
  • Lance John Pearse, Convicted for tax offence
  • Twinarc Engineering Co. Ltd., Convicted for tax offence
  • Walter Bruce Wakeling, Convicted for tax offence