New Zealand Gazette – 1991 – No. 154

Page 3255

✨ GST Penal Tax Notices



11 OCTOBER
NEW ZEALAND GAZETTE
3255

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 SERVICE TAX IN EXCESS OF THAT PROPERLY REFUNDABLE.

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

Northern Region

Auckland

Hobern, Kenneth William
Cambridge (formerly Massey)
Builder
B
Dec 1987–Aug 1988
2,258
2,255

Sierra Corporation Limited
Newton
Management consultants
A
Sept 1989–Jan 1990
7,073
3,530

Spoors, George Eric
Mount Eden (formerly of Beachhaven)
Sales representative
A
Nov 1987–May 1988
12,689
15,210

Team McMillan Limited
Newmarket
Motor vehicle dealers
A
Oct 1988–Oct 1989
5,834
2,905

Tek Travel Limited
Auckland
Travel agents
A
May 1989–Nov 1989
831
830

Tyrrell, Michael Anthony
Manurewa
Iron manufacturer
A
Feb 1988–Aug 1988
20,978
20,975

Whangarei

Craven, David Graeme (in partnership with Christine Joy Craven)
Poroti
Horticulturist
A
Nov 1989, Jan 1990
2,342
1,758

Craven, Christine Joy (in partnership with David Graeme Craven)
Poroti
Horticulturist
A
Nov 1989, Jan 1990
2,342
1,757

Central Region

Wanganui

Current Investments Limited
Wanganui
Landowner
A
Nov 1987, May 1988
628
300

Southern Region

Dunedin

Wright, Raymond William
Fairfield
Cabinetmaker
A
Mar 1989–Oct 1989
227,760
210,600

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

“A” Furnishing false returns 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)
24548B—91A



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✨ LLM interpretation of page content

💰 Persons Charged with Penal Tax Under Section 67 of the Goods and Services Tax Act 1985 (continued from previous page)

💰 Finance & Revenue
Penal tax, Tax evasion, False returns, GST Act 1985, Northern Region, Central Region, Southern Region
6 names identified
  • Kenneth William Hobern, Charged with penal tax for failing to furnish GST returns
  • George Eric Spoors, Charged with penal tax for furnishing false GST returns
  • Michael Anthony Tyrrell, Charged with penal tax for furnishing false GST returns
  • David Graeme Craven, Charged with penal tax for furnishing false GST returns
  • Christine Joy Craven, Charged with penal tax for furnishing false GST returns
  • Raymond William Wright, Charged with penal tax for furnishing false GST returns