✨ Tax Evasion and Convictions
11 OCTOBER
NEW ZEALAND GAZETTE
3245
Schedule II—continued
| (1) Name | (2) Address | (3) Occupation or Description | (4) Nature of Offence* | (5) Year(s) in Which Evasion Occurred† | (6) Amount or Estimated Amount of Tax Evaded† | (7) Amount of Penal Tax Imposed |
|---|---|---|---|---|---|---|
| Nicolson, Margaret | Dunedin Central | Bank executive | A | 1987–1989 | 1,050 | 1,560 |
| Tammeryn, Theodorus G. | St Kilda | Retired | A | 1987, 1988 | 1,150 | 500 |
| Easton, Stephen Alan | Oamaru | Freezing worker | A | 1988 | 405 | 600 |
*Column (4) indicates the nature of the offence, as follows:
“A” Furnishing false returns of income.
†The information in Columns (5) and (6) refers solely to the particular year or years for which penal tax was imposed.
Schedule III
PERSONS CONVICTED UNDER SECTION 368 (1) (a) OR (b) OR SECTION 416 (1) (e) 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, ABETTING OR INCITING ANY OTHER PERSON TO COMMIT AN OFFENCE AGAINST SECTION 368 (1) (a) OR (b) OF THE INCOME TAX ACT 1976 AND THE AMOUNT (IF ANY) OF PENAL TAX 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 | |||||
| Auckland | |||||
| Cossey Frank Douglas | Papakura | Mechanic | 1989 | 1,813 | – |
| Warehams Health Centre (Browns Bay) Limited | Takapuna (formerly of Browns Bay) | Health club proprietors | 1984–1987 | 12,112 | 3,475 |
| Warehams Health Centre (1983) Limited | Northcote (formerly of Takapuna) | Health club proprietors | 1984–1987 | 18,729 | 5,370 |
| Waikato Region | |||||
| Gisborne | |||||
| Hawea, Mana Matthew | Patutahi | Fruit and vegetable retailer | 1989, 1990 | 2,617 | – |
| Hamilton | |||||
| Martin, Kenneth Ian (in relation to Woodcock and Martin Limited) | Franton | Company director | 1989 | 71,392 | – |
| Woodcock, Tony Selwyn (in relation to Woodcock and Martin Limited) | Frankton | Company director | 1989 | 71,392 | – |
| Rotorua | |||||
| Barrett, Eugene Alexander (in relation to Banquet & Snacks Equipment Limited) | Rotorua | Company director | 1989 | 1,155 | 240 |
| Pohutu Hotel (Rotorua) Limited (in receivership and in liquidation) | Rotorua | Hotel | 1987, 1988 | 108,505 | – |
| Sewell, Colin Graham (in relation to Pohutu Hotel (Rotorua) Limited) | Rotorua | Company director | 1987, 1988 | 108,505 | 10,810 |
| Washer, Bryan Alfred (trading as Washer’s World Famous Hamburgers) | Taupo | Takeaway bar proprietor | 1988–1990 | 67,202 | – |
| Central Region | |||||
| Palmerston North | |||||
| Kitchen, Kara (in partnership with Raymond Herbert Kitchen) | Feilding | Milk vendor | 1990 | 256 | – |
| Kitchen, Raymond Herbert (in partnership with Kara Kitchen) | Feilding | Milk vendor | 1990 | 256 | – |
| Wanganui | |||||
| Baker, Puke Robert | Waiouru | Painter | 1989 | 5,959 | 5,960 |
| Frae-Ona Farms Limited | Marton | Farming | 1989 | 2,993 | 745 |
| Smith, Graeme Francis Luke (in relation to Frae-Ona Farms Limited) | Marton | Farmer | 1989 | 2,993 | – |
| Southern Region | |||||
| Christchurch | |||||
| Anderson, John Douglas Robert (in relation to SABA Graphics Limited) | Christchurch | Company manager | 1990 | 27,280 | 6,725 |
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VUW Te Waharoa —
NZ Gazette 1991, No 154
NZLII —
NZ Gazette 1991, No 154
✨ LLM interpretation of page content
💰
Persons Charged with Penal Tax for Tax Evasion
(continued from previous page)
💰 Finance & RevenueTax evasion, Penal tax, Income Tax Act 1954, Income Tax Act 1976, Dunedin, Oamaru
- Margaret Nicolson, Charged with penal tax for tax evasion
- Theodorus G. Tammeryn, Charged with penal tax for tax evasion
- Stephen Alan Easton, Charged with penal tax for tax evasion
💰 Persons Convicted for Failing to Make Tax Deductions
💰 Finance & RevenueTax deductions, Convictions, Income Tax Act 1976, Auckland, Waikato, Central Region, Southern Region
16 names identified
- Frank Douglas Cossey, Convicted for failing to make tax deductions
- Warehams Health Centre (Browns Bay) Limited, Convicted for failing to make tax deductions
- Warehams Health Centre (1983) Limited, Convicted for failing to make tax deductions
- Mana Matthew Hawea, Convicted for failing to make tax deductions
- Kenneth Ian Martin, Convicted for failing to make tax deductions
- Tony Selwyn Woodcock, Convicted for failing to make tax deductions
- Eugene Alexander Barrett, Convicted for failing to make tax deductions
- Pohutu Hotel (Rotorua) Limited, Convicted for failing to make tax deductions
- Colin Graham Sewell, Convicted for failing to make tax deductions
- Bryan Alfred Washer, Convicted for failing to make tax deductions
- Kara Kitchen, Convicted for failing to make tax deductions
- Raymond Herbert Kitchen, Convicted for failing to make tax deductions
- Puke Robert Baker, Convicted for failing to make tax deductions
- Frae-Ona Farms Limited, Convicted for failing to make tax deductions
- Graeme Francis Luke Smith, Convicted for failing to make tax deductions
- John Douglas Robert Anderson, Convicted for failing to make tax deductions