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

💰 Finance & Revenue
Tax deductions, Convictions, Penal tax, Inland Revenue
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