New Zealand Gazette – 1994 – No. 122

Page 3591

✨ Tax Evasion Penalties



NEW ZEALAND GAZETTE

22 NOVEMBER

AUCKLAND—continued

Name Address Occupation, Description, or Taxable Activity Nature of Offence Years in Which Offence/s Occurred Amount or Estimated Amount of Tax Involved Amount of Penal Tax Imposed
Field, Christopher John Meadowbank (formerly Saint Heliers Bay) Barrister and solicitor Dii 1990,1991 $80,863 $20,160
Flavell, Kelly Eastern Beach Barrister and solicitor Dii 1993,1994 2,452 2,445
Food Refrigeration Development Limited (in liquidation) Te Atatu North Refrigeration repairs Dii 1991,1992 14,108 3,485
Fosita, Ana Sila Mount Albert Packer/part time cleaner Bi 1989–1991 4,779 6,700
Franchize Consultants Limited Ponsonby Small business consultancy Dii 1992,1993 6,979 2,265
S. N. Funnell Limited Gulf Harbour Contract building Dii 1993,1994 5,013 1,230
Gemmell, John Samuel Northcote Company director Bi 1986–1989 209,231 156,060
Gemmell, John Samuel & Smith, Geoffrey Stephen Onehunga Commercial renting Li 3/Jul/87–Mar89 56,922 42,450
● General Tractor and Machinery Limited (in receivership) Pukekohe Tractor and machinery sales/maintenance Dii 1991–1993 38,217 9,515
Gregory's Enterprises Limited Te Atatu (formerly New Lynn) Rental cars Dii 1993 2,738 1,165
Gregory's Enterprises Limited New Lynn Car and truck hirage Dii 1992,1993 5,388 1,315
Gregory, John Hamilton Te Atatu (formerly Papatoetoe) Company director Dii 1992 995 740
S & F Griffiths Limited Henderson Lunchbar proprietors Dii 1992 4,825 1,195
Guise, Anthony Garry (in relation to Number One Men Limited) Hillcrest Company director Dii 1994 2,510 310
Gulfwest Corporation Ltd Greenhithe Building contractor Dii 1994 2,774 680
Hammond Glass Limited (in liquidation) Auckland (formerly New Lynn) Glazing Dii 1990,1991 33,137 8,280
Hammond, Allan Eric (in relation to Hammond Glass Limited (in liquidation)) Blockhouse Bay (formerly Avondale) Company director Dii 1990 23,745 2,970
● Hansen, Nicholas William (in relation to Gabler Enterprises Limited, trading as Trendz Cafe) Bucklands Beach (formerly Hamilton City) Company director Dii 1993,1994 10,658 2,640
Harvey Milton (NZ) Limited Sandringham Soap and gift manufacturing Dii 1992 4,577 1,140
Hawley Productions (1984) Limited (in receivership) Henderson Construction engineering Dii 1991,1992 6,845 5,125
Heke, Victor Mangere Freight contractor Dii 1992,1993 2,176 535
Henry, Gregory Rex Whangaparaoa Automotive dismantler Dii 1991,1992 488 240
Heremaia Sheetmetal Engineering Limited Papatoetoe Sheetmetal products manufacturing Dii 1991,1992 1,322 970
Higgins, Tiapara Deborah Mount Wellington (formerly Manukau) Linehand and beneficiary Bi 1990 1,442 2,160
G. J. & D. M. Hill Limited Auckland Central Tour operator Dii 1993 2,294 560

*Goods and Services Tax Act 1985 requires that the taxable period/s in which the offence/s or evasion occurred be specified. The number at the front of the month denotes the taxable period covered by the return.

i.e. 1 = 1 month
2 = 2 months
3 = 6 months



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✨ LLM interpretation of page content

💰 Summary of Penalty Action (continued from previous page)

💰 Finance & Revenue
Tax evasion, Penal tax, Financial penalties, Auckland
12 names identified
  • Christopher John Field, Barrister and solicitor, penal tax imposed
  • Kelly Flavell, Barrister and solicitor, penal tax imposed
  • Ana Sila Fosita, Packer/part time cleaner, penal tax imposed
  • John Samuel Gemmell, Company director, penal tax imposed
  • Geoffrey Stephen Smith, Commercial renting, penal tax imposed
  • John Hamilton Gregory, Company director, penal tax imposed
  • Anthony Garry Guise, Company director, penal tax imposed
  • Allan Eric Hammond, Company director, penal tax imposed
  • Nicholas William Hansen, Company director, penal tax imposed
  • Victor Heke, Freight contractor, penal tax imposed
  • Gregory Rex Henry, Automotive dismantler, penal tax imposed
  • Tiapara Deborah Higgins, Linehand and beneficiary, penal tax imposed