New Zealand Gazette – 1986 – No. 73

Page 2157

✨ Tax Deduction Offences

THE NEW ZEALAND GAZETTE

16 MAY

SCHEDULE III—continued

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

| Hoge, John William (in relation to Tawaera Trading Ltd.) | Palmerston North | Vehicle cleaner | 1985 | 688 | 320 |
| Hunter, Birkett Robert | Tawa | Motor body specialist | 1985 | 2,085 | 1,045 |
| T. C. Jurgens and Sons Ltd. | Wanganui | Demolition contractors | 1984 | 8,809 | 2,100 |
| Lorraine Cake Kitchen Ltd. | Wellington | Bakers and pastry cooks | 1984 | 9,742 | 4,860 |
| Master Pine Ltd. | Featherston | Sawmillers and timber contractors | 1984, 1985 | 33,690 | - |
| J. B. Montgomery & Sons Transport Ltd. | Porirua | Carriers | 1985 | 3,047 | 1,525 |
| Montgomery, John Bruce (in relation to J. B. Montgomery & Sons Transport Ltd.) | Porirua | Company director | 1985 | 3,047 | - |
| O'Hagan, Humphrey Noel | Palmerston North | Engineer | 1982, 1983 | 3,471 | - |
| Prince, Francis John Robert | Wanganui | Agricultural contractor | 1984, 1985 | 503 | - |
| Quinn, Norman Patrick | Porirua | Hairdressing salon proprietor | 1985 | 529 | 265 |
| Smith, Ross Mervyn (in relation to Roth Holdings Ltd.) | Wellington | Company director | 1982–1984 | 24,620 | 12,285 |
| Stevens, Geoffrey Donald (in relation to Lorraine Cake Kitchen Ltd.) | Wellington | Company manager | 1984 | 9,742 | - |

Southern Region

| Big Daddy's Takeaways Ltd. | Dunedin | Takeaway foodbar proprietors | 1984, 1985 | 3,840 | 1,920 |
| Brown, Donald Francis | Nelson | Motor mechanic | 1982 | 2,673 | 450 |
| Brown, James Arthur | Nelson | Garage proprietor | 1982 | 2,673 | 150 |
| Capital Services Ltd. | Christchurch | Insurance and finance consultants | 1984, 1985 | 3,660 | 1,855 |
| Caroline Processors Ltd. | Timaru | Poultry farmers and processors | 1985 | 1,148 | - |
| Country Traders (N.Z.) Ltd. | Christchurch | Wool, skin and moss buyers and exporters | 1984, 1985 | 13,837 | 1,355 |
| Cunningham, Peter Graham | Christchurch | Farmer | 1985 | 2,057 | 2,055 |
| Curline, John | Christchurch | House remover | 1985 | 1,226 | - |
| Elliott, Virginia Helen (also known as Bowman, Patricia) | Invercargill | Graphic design advertiser | 1985 | 4,970 | - |
| Hendricks, Henricus Wilhelmus | Kaikohe | Sandblaster and spraypainter | 1985 | 6,826 | 1,345 |
| Hill, Ronald Walter | Warringon | Demolition and salvage contractor | 1985 | 1,354 | 735 |
| Hole, Raymond Henry Hubert | Christchurch | Baker | 1985, 1986 | 1,375 | - |
| Jerard, Kim Russell (in relation to Jerard Construction Ltd.) (in liquidation) | Christchurch | Builder | 1985 | 14,825 | - |
| Johnstone, Ewan Melton (in relation to Springs Tourist Village Ltd.) | Springs Junction | Company director | 1985 | 7,054 | - |
| Johnstone, Ewan Melton (in relation to Springs Village Service Station Ltd.) | Springs Junction | Company director | 1985 | 1,626 | - |
| Layton, Allan Bernard | Christchurch | Shop proprietor | 1985 | 4,054 | - |
| Litchfield, John Ronald | Ward | Farmer | 1981–1984 | 6,482 | 1,250 |
| G. J. and M. T. Matthews Ltd. | Nelson | Milk bar proprietors | 1982 | 326 | - |
| Meaclem, Ross Owen (in relation to Country Traders (N.Z.) Ltd.) | Christchurch | Company director | 1984, 1985 | 13,837 | 1,355 |
| Nicholson, David John | Waikari | Hotel proprietor | 1984 | 190 | 95 |
| Nicholson, Patricia Maureen | Waikari | Hotel proprietor | 1984 | 190 | 95 |
| W. H. Shannon Ltd. | Hokitika | Plumbers | 1984, 1985 | 8,648 | 820 |
| Shirley, Nigel Thalberg | Lumsden | Shearing contractor | 1981–1984 | 39,224 | 9,800 |
| Springs Tourist Village Ltd. | Springs Junction | Hotel and motel proprietors | 1985 | 7,054 | 1,410 |
| Springs Village Service Station Ltd. | Springs Junction | Service station proprietors | 1984, 1985 | 1,626 | - |
| Washdyke Timber Products Ltd. | Timaru | Timber merchants | 1985 | 7,459 | 3,725 |
| Wilson, Elwyn Hugh | Blenheim | Silviculture contractor | 1983, 1984 | 8,601 | - |

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

Northern Region

| Autostrada Panels Ltd. | Henderson | Panelbeaters | 1985 | 3,050 | 674 |
| Bayer, Mervyn John | Kaukapakapa | Shearer and farmer | 1980–1982 | 10,188 | 2,547 |
| Bayside Seafoods 1982 Ltd. | Blockhouse Bay | Seafood preparation proprietors | 1985 | 1,445 | 478 |

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VUW Te Waharoa — NZ Gazette 1986, No 73

NZLII — NZ Gazette 1986, No 73

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

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

Domain💰 Finance & Revenue
KeywordsTax deductions, Convictions, Penal tax, Inland Revenue
👱🏽 Names

40 names identified

John William Hoge, Convicted for failing to make tax deductions
Birkett Robert Hunter, Convicted for failing to make tax deductions
T. C. Jurgens, Convicted for failing to make tax deductions
Lorraine Cake Kitchen Ltd., Convicted for failing to make tax deductions
Master Pine Ltd., Convicted for failing to make tax deductions
John Bruce Montgomery, Convicted for failing to make tax deductions
Humphrey Noel O'Hagan, Convicted for failing to make tax deductions
Francis John Robert Prince, Convicted for failing to make tax deductions
Norman Patrick Quinn, Convicted for failing to make tax deductions
Ross Mervyn Smith, Convicted for failing to make tax deductions
Geoffrey Donald Stevens, Convicted for failing to make tax deductions
Big Daddy's Takeaways Ltd., Convicted for failing to make tax deductions
Donald Francis Brown, Convicted for failing to make tax deductions
James Arthur Brown, Convicted for failing to make tax deductions
Capital Services Ltd., Convicted for failing to make tax deductions
Caroline Processors Ltd., Convicted for failing to make tax deductions
Country Traders (N.Z.) Ltd., Convicted for failing to make tax deductions
Peter Graham Cunningham, Convicted for failing to make tax deductions
John Curline, Convicted for failing to make tax deductions
Virginia Helen Elliott, Convicted for failing to make tax deductions
Henricus Wilhelmus Hendricks, Convicted for failing to make tax deductions
Ronald Walter Hill, Convicted for failing to make tax deductions
Raymond Henry Hubert Hole, Convicted for failing to make tax deductions
Kim Russell Jerard, Convicted for failing to make tax deductions
Ewan Melton Johnstone, Convicted for failing to make tax deductions
Allan Bernard Layton, Convicted for failing to make tax deductions
John Ronald Litchfield, Convicted for failing to make tax deductions
G. J. and M. T. Matthews, Convicted for failing to make tax deductions
Ross Owen Meaclem, Convicted for failing to make tax deductions
David John Nicholson, Convicted for failing to make tax deductions
Patricia Maureen Nicholson, Convicted for failing to make tax deductions
W. H. Shannon, Convicted for failing to make tax deductions
Nigel Thalberg Shirley, Convicted for failing to make tax deductions
Springs Tourist Village Ltd., Convicted for failing to make tax deductions
Springs Village Service Station Ltd., Convicted for failing to make tax deductions
Washdyke Timber Products Ltd., Convicted for failing to make tax deductions
Elwyn Hugh Wilson, Convicted for failing to make tax deductions
Autostrada Panels Ltd., Charged with penal tax for failing to make tax deductions
Mervyn John Bayer, Charged with penal tax for failing to make tax deductions
Bayside Seafoods 1982 Ltd., Charged with penal tax for failing to make tax deductions

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