Tax Deduction Convictions and Penal Tax Charges




NEW ZEALAND GAZETTE

No. 154

Schedule III—continued

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

| Crichton, Gregory Frederick (in relation to Stereo Publishing Company Limited) | Redwood | Company director | 1989, 1990 | 42,544 | – |
| Grofski, Anthone Bernard | Woodend | Landscaper | 1988, 1989 | 22,287 | 15,385 |
| Henderson, David Ian (in relation to Variety Leisure Corporation Limited) | Christchurch Central | Company manager | 1989, 1990 | 11,483 | 11,485 |
| Kraberger, R. (in relation to Northbank Farming Group Limited) | Christchurch Central | Company manager | 1990 | 6,086 | – |
| Kraberger, R. (in relation to Lyndale Investments Limited) | Christchurch Central | Company manager | 1990 | 1,263 | – |
| Lyndale Investments Limited | Christchurch | Investors | 1990 | 1,263 | – |
| Maddock, Kevin John | Sydenham | Upholsterer | 1990 | 940 | 470 |
| Northbank Farming Group Limited | Christchurch | Investors | 1990 | 6,086 | – |
| Variety Leisure Corporation Limited | Christchurch | Gaming arcade | 1990 | 11,483 | 11,485 |
| Whelan, Jane Marie | Darfield | Salesperson | 1990 | 117 | – |

| Nelson | | | | |
| Alisop, Douglas Rodney | Richmond | Aluminium joiner | 1990 | 2,600 | 2,600 |
| O’Connor, Michael Joseph | Richmond | Market gardener | 1989, 1990 | 8,085 | 2,030 |
| Richmond Aluminium Limited | Richmond | Aluminium joinery | 1990 | 2,600 | – |
| Wayne McCrorie Enterprises Limited | Richmond | Cleaning company | 1988–1990 | 14,088 | – |

| Timaru |
| Fraser, Wayne John | Timaru | Shop proprietor | 1990 | 658 | – |

Schedule IV

PERSONS OTHER THAN THOSE IN SCHEDULE III WHO HAVE BEEN CHARGED WITH PENAL TAX UNDER SECTION 369 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.

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

Northern Region

Auckland

| A1 Plumbing and Electrical Limited | Penrose | Plumbing and electrical maintenance | 1991 | 6,710 | 1,677 |
| Ace Auckland Towing Co Limited | Newton | Car towing | 1991 | 4,943 | 1,235 |
| Action Folding Services Limited | Newmarket | Printers | 1990, 1991 | 10,252 | 8,615 |
| Aitchall Services Limited | Panmure | Engine rebuilders | 1990 | 3,979 | 994 |
| Alpine North Print Limited | Auckland | Printers | 1991 | 20,848 | 3,127 |
| Alta Moda Corporation Limited | Auckland | Clothing manufacturer | 1990, 1991 | 29,816 | 7,450 |
| Anglo-New Zealand Machinery 1972 Limited | Penrose | Machinery merchants | 1990, 1991 | 6,919 | 1,729 |
| Ashmak Printing Limited | Glenfield | Printers | 1990 | 2,450 | 613 |
| Banks, Geoffrey Clifford (in relation to Holbank Enterprises Limited) | St Mary’s Bay | Managing director | 1991 | 936 | 700 |
| Basic Food Company Limited | Giendene | Food packers | 1991 | 12,868 | 3,217 |
| Bentnick Street Panelbeaters Limited | Titirangi | Panelbeaters | 1990, 1991 | 3,022 | 4,533 |
| Bev Neal Limited | Takanini | Curtain makers | 1991 | 1,669 | 2,500 |
| Blyth, Anne Marie | Auckland | Restaurateur | 1989–1991 | 17,611 | 4,390 |
| Body Bronze Limited | Auckland | Sun tan clinic | 1990 | 4,357 | 6,533 |
| Bolton, Patrick | Orakei | Tailor | 1989, 1990 | 1,058 | 528 |
| Bray, Colleen Rose | Howick | Coffee lounge proprietress | 1991 | 1,688 | 2,532 |
| Brian Wade Marketing Limited | Auckland | Clothing retailers | 1991 | 1,356 | 339 |
| Brown, Timothy Robert (in relation to The Hamilton Collection Limited) | Albany | Company director | 1991 | 1,543 | 1,155 |
| Callander, Owen Ralph | Bombay | Painter | 1990, 1991 | 2,622 | 3,930 |
| Carol McBeath Limited | Birkenhead | Furniture retailers | 1990, 1991 | 1,163 | 1,740 |
| Casey, Michael Trevor (in relation to South Auckland Caterers Limited) | Papatoetoe | Caterer | 1990 | 2,685 | 665 |
| Charley Grays Capital Pictures Limited | Herne Bay | Cinema operators | 1990 | 19,675 | 4,918 |
| Chevron International Investments Limited | Birkenhead | Financial institution | 1991 | 685 | 1,025 |
| Chevron International Management Limited | Birkenhead | Mortgage brokers | 1991 | 989 | 247 |



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✨ LLM interpretation of page content

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

💰 Finance & Revenue
Tax deductions, Convictions, Income Tax Act 1976, Auckland, Waikato, Central Region, Southern Region
10 names identified
  • Gregory Frederick Crichton, Convicted for failing to make tax deductions
  • Anthone Bernard Grofski, Convicted for failing to make tax deductions
  • David Ian Henderson, Convicted for failing to make tax deductions
  • R. Kraberger, Convicted for failing to make tax deductions
  • R. Kraberger, Convicted for failing to make tax deductions
  • Kevin John Maddock, Convicted for failing to make tax deductions
  • Jane Marie Whelan, Convicted for failing to make tax deductions
  • Douglas Rodney Alisop, Convicted for failing to make tax deductions
  • Michael Joseph O’Connor, Convicted for failing to make tax deductions
  • Wayne John Fraser, Convicted for failing to make tax deductions

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

💰 Finance & Revenue
Penal tax, Tax deductions, Income Tax Act 1976, Auckland, Northern Region
7 names identified
  • Geoffrey Clifford Banks (Managing director), Charged with penal tax for failing to make tax deductions
  • Anne Marie Blyth, Charged with penal tax for failing to make tax deductions
  • Patrick Bolton, Charged with penal tax for failing to make tax deductions
  • Colleen Rose Bray, Charged with penal tax for failing to make tax deductions
  • Timothy Robert Brown (Company director), Charged with penal tax for failing to make tax deductions
  • Owen Ralph Callander, Charged with penal tax for failing to make tax deductions
  • Michael Trevor Casey (Caterer), Charged with penal tax for failing to make tax deductions