New Zealand Gazette – 1991 – No. 154

Page 3254

✨ Tax Evaders and Convictions



3254 NEW ZEALAND GAZETTE No. 154

Schedule IV—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
-------------------- ------------------- ------------------------------ ------------------------------ ------------------------------------------------ --------------
Riverton Panelbeating Limited Riverton Panelbeating 1989, 1990 $2,340 $582
Nelson
Fitzgeral, Raymond Francis Hindmarsh, Gerard Francis (in partnership with Melanie Jane Walker trading as Village Theatre) Nelson Takaka Company director Movie theatre/video games operator 1989 16,062 4,000
1990, 1991 5,866 264
Murray, John Peter Nelson and Gisborne Manufacturing jeweller 1990 1,533 2,305
Nelson Engineering Supplies Limited Nelson Engineering supplying 1991 4,301 1,080
Robertson, Donna Kathleen Nelson Leatherware Manufacturer 1990, 1991 1,214 300
Supabake Deliveries Limited Nelson Bakery 1989 16,062 4,000
Timaru
Broadhead, Michael Joseph Grimwood, John Francis Timaru (formerly Nelson) Tearoom proprietor Fast food proprietor 1990 1989 480 3,074 478 765
Hubbard, Martin John (in partnership with one other partner in M. J. and A. R. Hubbard) Timaru Newspaper publisher 1990 1,780 445
Kace Enterprises Limited Tekapo Restaurant 1990 2,925 1,460

Names of Tax Evaders

Pursuant to section 74 of the Goods and Services Tax Act 1985, the following Schedules are hereby published, comprising of the names of all persons (including companies) who in respect of certain offences relating to taxation, have been convicted, or have been charged penal tax during the 6 months ended the 31st day of December 1990. Also included in the following Schedules are the names of persons (including companies) who in respect of certain offences relating to taxation, have been convicted or have been charged penal tax for an earlier period but have not been included in the earlier Gazette notice.

Dated at Wellington this 30th day of September 1991.

D. R. HENRY, Commissioner of Inland Revenue.

Schedule G1

PERSONS CONVICTED UNDER SECTION 62 (1) (d) OR (p) OF THE GOODS AND SERVICES TAX ACT 1985 OF FALSE RETURNS OF GOODS AND SERVICES TAX, OR FALSE STATEMENTS OR FALSE DECLARATIONS, OR FOR GIVING FALSE INFORMATION KNOWING IT TO BE FALSE, OR BEING RECKLESS AS TO WHETHER IT WAS FALSE; OR MISLEADING OR ATTEMPTING TO MISLEAD THE COMMISSIONER; OR OF AIDING, ABETTING, INCITING OR CONSPIRING WITH ANY OTHER PERSON TO COMMIT AN OFFENCE AGAINST SECTION 62 (1) (d) OF THE GOODS AND SERVICES TAX ACT 1985, AND THE AMOUNT (IF ANY) OF PENAL TAX CHARGED UNDER SECTION 67 OF THE GOODS AND SERVICES TAX ACT 1985.

(1) (2) (3) (4) (5) (6) or (7)
Name Address Occupation or Description Nature of Offence* Taxable Period(s) in Which Offence(s) Occurred† Amount of Estimated Tax Evaded
-------------------- ------------------- ------------------------------ ------------------------------ ------------------------------------------------ -------------------------------

Waikato Region

Hamilton

| M. S. MacDonald and Son (1974) Limited (in receivership) | Hamilton | Motor vehicle dealership | A | Jan 1989, Mar 1989 | 108 | – |
| Sampson, Roger Selwyn (in relation to M. S. MacDonald and Son (1974) Limited (in receivership)) | Dinsdale | Accountant | C | Jan 1989, Mar 1989 | 108 | – |

*Column (4) indicates the nature of the offence, as follows:

'A' Making false returns of Goods and Services Tax, false statements or false declarations, or giving false information.

'C' Aiding, abetting, inciting or conspiring another person to commit an offence.

†The information in Columns (5) and (6) refers to the particular taxable period or taxable periods for which a conviction was entered.



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✨ LLM interpretation of page content

💰 Persons Charged with Penal Tax for Failing to Make Tax Deductions (continued from previous page)

💰 Finance & Revenue
30 September 1991
Penal tax, Tax deductions, Income Tax Act 1976, Christchurch, Dunedin, Canterbury, Otago
12 names identified
  • Riverton Panelbeating Limited, Charged penal tax
  • Raymond Francis Fitzgeral, Charged penal tax
  • Gerard Francis Hindmarsh, Charged penal tax
  • Melanie Jane Walker, Charged penal tax
  • John Peter Murray, Charged penal tax
  • Nelson Engineering Supplies Limited, Charged penal tax
  • Donna Kathleen Robertson, Charged penal tax
  • Supabake Deliveries Limited, Charged penal tax
  • Michael Joseph Broadhead, Charged penal tax
  • John Francis Grimwood, Charged penal tax
  • Martin John Hubbard, Charged penal tax
  • Kace Enterprises Limited, Charged penal tax

  • D. R. Henry, Commissioner of Inland Revenue

💰 Persons Convicted Under Section 62(1)(d) or (p) of the Goods and Services Tax Act 1985

💰 Finance & Revenue
30 September 1991
Tax evasion, False returns, False statements, False declarations, Misleading information, Aiding and abetting, GST Act 1985, Waikato Region, Hamilton
  • M. S. MacDonald and Son (1974) Limited, Convicted of false returns of GST
  • Roger Selwyn Sampson, Convicted of aiding and abetting false returns of GST

  • D. R. Henry, Commissioner of Inland Revenue