New Zealand Gazette – 1984 – No. 159

Page 3669

✨ Tax Deduction Offences

10 SEPTEMBER
THE NEW ZEALAND GAZETTE
3669

SCHEDULE III—continued

(1) Name	(2) Address	(3) Occupation or Description	(4) Year(s) in Which Offence(s) Occurred	(5) Amount of Tax Deductions Involved in Offence(s) $	(6) Amount of Penal Tax Imposed $
Gibb, Carole Lesley	Greymouth	Restaurateur	1984	1,932	485
Haley, Ronald William	Dunedin	Draper	1984	1,527	600
Harrison and Davies Alarms Ltd.	Christchurch	Alarm installers	1983, 1984	2,988	620
Harrison, Kevin Gerald (In relation to Harrison and Davies Alarms Ltd.)	Christchurch	Managing director	1983, 1984	—	—
Ideal Garages 1978 Ltd.	Nelson	Garage manufacturers	1984	275	180
King Furniture (S.C.) Ltd.	Timaru	Furniture retailers	1983	601	150
Knight, Lyn Brian Wakelyn	Christchurch	Panelbeater	1984	523	—
Koka Foods (N.Z.) Ltd.	Christchurch	Restaurateurs	1983	636	—
Sim, Andrew Poh (In relation to Koka Foods (N.Z.) Ltd.)	Christchurch	Company director	1983	—	—
Lawry, Maurice Aubrey	Christchurch	Builder	1983, 1984	2,033	570
D. A. Love and Company Ltd.	Christchurch	Building contractors and joinery Manufacturers	1983, 1984	13,761	1,375
T. D. McIntosh and Son Ltd.	Invercargill	Fibreglass manufacturers	1983	5,989	1,500
McTaggart, Robert	Nelson	Watchmaker	1983	388	260
Major L. Tonkin Ltd.	Christchurch	Photographers	1983	3,172	—
Tonkin, Major Leo (In relation to Major L. Tonkin Ltd.)	Christchurch	Company director	1983	—	—
Ming Court Restaurant Ltd.	Christchurch	Restaurateurs	1983	6,583	750
Sim, Andrew Poh (In relation to Ming Court Restaurant Ltd.)	Christchurch	Company director	1983	—	—
New Zealand Moss Ltd.	Auckland	Spagnum Moss Processors	1983, 1984	4,149	1,035
Nicholson, David John	Waikari	Hotel proprietor	1981–1983	1,742	335
Nicholson, Patricia Maureen	Waikari	Hotel proprietress	1981–1983	1,741	335
Picton Earthworks Ltd.	Picton	Earthmoving/cartage	1983, 1984	9,994	—
Pinkham, Clive Richard (In relation to Picton Earthworks Ltd.)	Picton	Company director	1983, 1984	—	—
Riley, Allan Denis	Port Chalmers	Painter	1984	3,375	2,000
Ritz Hair Fashions Ltd.	Christchurch	Hairdressers	1983	7,725	—
Schwamm, Nola Currell	Christchurch	Dress shop proprietress/dressmaker	1983, 1984	107	—
Shangri-La Restaurant Ltd.	Christchurch	Restaurateurs	1983	10,834	1,250
Sim, Andrew Poh (In relation to Shangri-La Restaurant Ltd.)	Christchurch	Company director	1983	—	—
Smith, Brian Murray	Methven	Hotel proprietor	1983	1,293	323
Smith, Shirley Ann	Methven	Hotel proprietress	1983	1,293	322
Southern Veterinary Supplies Ltd.	Christchurch	Veterinary wholesalers	1983, 1984	853	210
Southland Freight Haulage Ltd.	Invercargill	Transport operators	1981–1983	15,081	3,000
St. Lewis Removals Ltd.	Christchurch	Carrier	1984	1,678	—
Vision 80 Ltd.	Christchurch	Furniture manufacturers	1983	9,544	1,730
Ellis, Alan Royce (In relation to Vision 80 Ltd.)	Christchurch	Company manager	1983	—	—

SCHEDULE IV

PERSONS OTHER THAN THOSE IN SCHEDULE III WHO HAVE BEEN CHARGED WITH PENAL TAX 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. PENAL TAX HAS BEEN CHARGED UNDER SECTION 34 OF THE INCOME TAX ASSESSMENT ACT 1957 IN RESPECT OF OFFENCES OCCURRING UP TO 31 MARCH 1977. THEREAFTER PENAL TAX HAS BEEN CHARGED UNDER SECTION 369 OF THE INCOME TAX ACT 1976.

(1) Name	(2) Address	(3) Occupation or Description	(4) Year(s) in Which Offence(s) Occurred	(5) Amount of Tax Deductions Involved in Offence(s) $	(6) Amount of Penal Tax Imposed $
Northern Region
Advanced Training Systems Ltd.	Auckland	Motivational training programmers	1982, 1983	4,907	940
Ashby, Nigel Francis	Auckland	Takeaway bar proprietor	1981, 1982	306	100
Ashby, Sherry Ann	Auckland	Takeaway bar proprietress	1981, 1982	306	100
Auckland Advertising Consultants Ltd. (In liquidation)	Birkenhead	Advertising consultants	1983, 1984	1,406	430
Barlow, Catherine Anne	Mount Eden	Dressmaker	1982, 1983	7,661	1,860
Blackwood and Loughran Ltd.	Whangarei	Bricklayers	1984	404	200
Blockhouse Bay Transport Ltd.	New Lynn	Carriers	1983, 1984	13,718	3,210

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VUW Te Waharoa — NZ Gazette 1984, No 159

NZLII — NZ Gazette 1984, No 159

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

💰 Persons Convicted for Failing to Make Tax Deductions or Account for Them (continued from previous page)

Domain💰 Finance & Revenue
KeywordsTax deductions, convictions, penal tax, Income Tax Assessment Act 1957, Income Tax Act 1976
👱🏽 Names

18 names identified

Carole Lesley Gibb, Convicted for failing to make tax deductions
Ronald William Haley, Convicted for failing to make tax deductions
Kevin Gerald Harrison, Convicted in relation to Harrison and Davies Alarms Ltd.
Lyn Brian Wakelyn Knight, Convicted for failing to make tax deductions
Maurice Aubrey Lawry, Convicted for failing to make tax deductions
Robert McTaggart, Convicted for failing to make tax deductions
Major Leo Tonkin (Major), Convicted in relation to Major L. Tonkin Ltd.
David John Nicholson, Convicted for failing to make tax deductions
Patricia Maureen Nicholson, Convicted for failing to make tax deductions
Clive Richard Pinkham, Convicted in relation to Picton Earthworks Ltd.
Allan Denis Riley, Convicted for failing to make tax deductions
Nola Currell Schwamm, Convicted for failing to make tax deductions
Brian Murray Smith, Convicted for failing to make tax deductions
Shirley Ann Smith, Convicted for failing to make tax deductions
Alan Royce Ellis, Convicted in relation to Vision 80 Ltd.
Andrew Poh Sim, Convicted in relation to Koka Foods (N.Z.) Ltd.
Andrew Poh Sim, Convicted in relation to Ming Court Restaurant Ltd.
Andrew Poh Sim, Convicted in relation to Shangri-La Restaurant Ltd.

💰 Persons Charged with Penal Tax for Failing to Make Tax Deductions

Domain💰 Finance & Revenue
KeywordsPenal tax, tax deductions, Income Tax Assessment Act 1957, Income Tax Act 1976
👱🏽 Names

Nigel Francis Ashby, Charged with penal tax for failing to make tax deductions
Sherry Ann Ashby, Charged with penal tax for failing to make tax deductions
Catherine Anne Barlow, Charged with penal tax for failing to make tax deductions

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