✨ Tax Evasion Notices
28 JANUARY NEW ZEALAND GAZETTE 251
Schedule G2
PERSONS OTHER THAN THOSE IN SCHEDULE I WHO HAVE BEEN CHARGED WITH PENAL TAX UNDER SECTION 67 OF THE GOODS AND SERVICES TAX ACT 1985 FOR EVADING OR ATTEMPTING TO EVADE THE PAYMENT OF GOODS AND SERVICES TAX; OR MAKING DEFAULT IN THE PERFORMANCE OF ANY DUTY IMPOSED BY THAT ACT WITH THE INTENT TO EVADE THE PAYMENT OF GOODS AND SERVICES TAX; OR CAUSING OR ATTEMPTING TO CAUSE A REFUND OF AN AMOUNT OF GOODS AND SERVICES TAX IN EXCESS OF THAT PROPERLY REFUNDABLE; OR MAKING DEFAULT IN THE PERFORMANCE OF ANY DUTY IMPOSED BY THAT ACT WITH THE INTENT TO CAUSE A REFUND OF GOODS AND SERVICES TAX IN EXCESS OF THAT PROPERLY REFUNDABLE.
| (1) Name | (2) Address | (3) Occupation or Description | (4) Nature of Offence* | (5) Taxable Period(s) in Which Evasion Occurred | (6) Amount or Estimated Amount of Tax Evaded† | (7) Amount of Penal Tax Imposed |
|---|---|---|---|---|---|---|
| $ | $ | |||||
| Northern Region | ||||||
| Auckland | ||||||
| Orbis Design Ltd. | Howick | Furniture manufacturing | A | Feb 1989 | 607 | 600 |
| Donnervogel Holdings (NZ) Ltd. | Avondale | Property developing | A | Feb 1988 | 16,462 | 2,500 |
| Otahuhu | ||||||
| Bus Drivers Social Club (Inc) | Onehunga | Social club | A | Sep 1987–Mar 1989 | 4,753 | 4,754 |
| Takapuna | ||||||
| Samuel Vaile & Sons Ltd. | Auckland | Real estate agents | A | Aug 1988, Oct 1988, Feb 1989 | 348 | 345 |
| Software Plus Ltd. | Pakuranga | Computer and software suppliers | A | Nov 1988, Jan 1989, May 1989, Jul 1989 | 260 | 255 |
| Stephen Piper Ltd. | Epsom | Clothing importing | A | Jan 1989, May 1989 | 324 | 320 |
| Tullichewan Properties Ltd. | Auckland | Property investors | A | Nov 1988 | 54,090 | 54,090 |
| Whangarei | ||||||
| Maughold Enterprises Ltd. (in liquidation) | Paihia | Hotel developers | A | Oct 1986, Jan 1987, Mar 1987–Mar 1988 | 1,128,013 | 1,127,960 |
| Waikato Region | ||||||
| Hamilton | ||||||
| Fraser, Phillip Stephen Kelly, Michael Anthony | Hamilton Cambridge | Owner/driver Bread delivery contractor | A | Nov 1986–Sep 1987 Jul 1987, Aug 1987 | 491 40,699 | 485 6,000 |
| Roche, Andrew Martin | Hamilton | Bricklayer | B | Jun 1987–Aug 1988 | 4,073 | 1,030 |
| Roche, Bernard Thomas | Hamilton | Bricklayer | B | Oct 1986–Apr 1987 | 2,670 | 670 |
| Roche, Bernard Thomas | Hamilton | Bricklayer | B | Jun 1987–Aug 1988 | 4,073 | 1,030 |
| Napier | ||||||
| Hawkes Bay Transport Holdings Ltd. | Hastings | Transport | A | Oct 1986 | 54,435 | 5,400 |
| Southern Region | ||||||
| Nelson | ||||||
| A I Ashdown Builders (Nelson) Ltd. | Nelson | Building | A | Oct 1986–Apr 1987 | 2,308 | 1,150 |
| Hamish Reid Ltd. | Motueka | Road transport | A | Jun 1989 | 2,936 | 2,936 |
*Column (4) indicates the nature of the offence, as follows:
“A” Furnishing false return of goods and services tax.
“B” Failing to furnish returns of goods and services tax.
†The information in Columns (5) and (6) refers solely to the particular taxable period or taxable periods for which penal tax was imposed.
PUBLISHED BY AUTHORITY OF DEPARTMENT OF INTERNAL AFFAIRS: GP PRINT LIMITED, WELLINGTON, NEW ZEALAND—1991
ISSN 0111-5650
Price $3 (incl. GST)
18866J—91A
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VUW Te Waharoa —
NZ Gazette 1991, No 13
NZLII —
NZ Gazette 1991, No 13
✨ LLM interpretation of page content
💰
Names of Tax Evaders
(continued from previous page)
💰 Finance & Revenue17 December 1990
Tax evasion, False returns, Penal tax, Convictions, GST Act 1985
- Phillip Stephen Fraser, Charged with penal tax for evading GST
- Michael Anthony Kelly, Charged with penal tax for evading GST
- Andrew Martin Roche, Charged with penal tax for failing to furnish GST returns
- Bernard Thomas Roche, Charged with penal tax for failing to furnish GST returns
- Bernard Thomas Roche, Charged with penal tax for failing to furnish GST returns