Penal Tax Impositions




NEW ZEALAND GAZETTE

No. 146

AUCKLAND—continued

Name Address Occupation, Description, or Taxable Activity Nature of Offence (see appendix) Year/s in Which Offence/s Occurred Amount or Estimated Amount of Tax Involved Amount of Penal Tax Imposed

| New Zealand College of Mortuary Science Limited (in liquidation) | Auckland | Funeral Directors | Dii | 1993 | $ 8,553 | $ 2,110 |
| New Zealand Language Institute Limited | Auckland | Language school | Dii | 1994 | 1,839 | 2,760 |
| Nu Form Plastics Limited | Papatoetoe | Plastic product manufacturing | Dii | 1995 | 1,333 | 335 |
| O-Jay Seafoods Limited (in liquidation) | New Lynn | Seafood exporter & wholesaler | Dii | 1993 | 6,047 | 9,070 |
| Patea, Rodney Anthony | Glen Eden | Electrician | Lii | 2/May91-Jul93 | 11,572 | 2,900 |
| Paul, Jacob (in relation to Te Aturama Trust) | Weymouth | Therapist | Dii | 1994,1995 | 13,250 | 1,650 |
| Paul, Te Orohi Teeni (in relation to Te Aturama Trust) | Weymouth | Therapist | Dii | 1994,1995 | 13,250 | 1,650 |
| Petai'a, Margaret | Otara | Waitress | Ai | 1992 | 171 | 340 |
| Peter Arnet Limited | Birkenhead | Earthmoving | Dii | 1994 | 7,603 | 1,910 |
| Pettel Trading Limited (in liquidation) | Warkworth | Auto electrician | Dii | 1993 | 1,120 | 1,680 |
| Pizzaz Beauty Centre Limited | Takapuna | Beauty salon | Dii | 1994 | 4,094 | 1,015 |
| Potato Factory Limited | Grey Lynn | Potato distribution | Dii | 1994 | 7,210 | 1,805 |
| Powell, Tony Frederick Alexander | Papakura | Tree felling | Dii | 1993,1994 | 8,593 | 2,150 |
| The Print Station Limited | Glenfield | Printing | Dii | 1994 | 4,878 | 1,215 |
| Promotion Catering Limited (in liquidation) | Kelston | Catering | Dii | 1994 | 3,693 | 925 |
| Pugh, Michael Edward (in relation to Miyo Holdings Limited) | Remuera | Company director | Dii | 1995 | 5,472 | 1,368 |
| Pugh, Yolande Marie (in relation to Miyo Holdings Limited) | Remuera | Company director | Dii | 1995 | 5,472 | 1,368 |
| Riki, Terangiataahua Teraumoa Balneavis | West Harbour | Security officer | Dii | 1994 | 1,870 | 2,805 |
| Roache, John Ernest | Otahuhu | Auto mechanic | Dii | 1994 | 1,268 | 1,900 |
| Robins, Michael William (bankrupt) | Onehunga | Florist | Dii | 1993 | 7,124 3,909 | 10,660 3,860 |
| Robinson, Brett Anthony | Three Kings | Bricklayer | Lii | 3/Mar91, Mar92-Mar94 | 5,275 | 1,305 |
| Rupin Cafe Limited | Auckland | Restaurant | Dii | 1995 | 2,887 | 2,165 |
| Salanoa, Faamanatu | Massey | Fruit picker | Ai | 1990-1993 | 14,251 | 21,100 |
| Schofield, David Mark (in relation to Vesuvio Restaurant Limited) | Grafton (formerly Mount Albert) | Restaurateur | Dii | 1994 | 17,060 | 6,370 |
| Seve, Tifa | Mangere East | Butcher | Bi | 1992 | 1,790 | 2,685 |
| Siena Holdings Limited | Manukau (formerly Glendowie) | Restaurant | Dii | 1992 | 5,881 | 8,820 |
| Silverdale Marine Limited | Silverdale | Marine equipment retailing | Li | 2/Jun94 | 6,287 | 1,000 |
| Simpson, Norman Arthur | Whangaparaoa | Retired plumber | Bi | 1985-1993 | 14,566 | 21,830 |
| Skiffington, Rachel Claire | Ellerslie | Food bar proprietor | Dii | 1994 | 5,882 | 1,465 |
| Smethurst, Susan Elsie | Manukau (formerly Patumahoe) | Office manager | Bi | 1992 | 8,609 | 12,910 |
| Smith, Wayne Alfred (in relation to Audio Visual Systems Limited in liquidation) | Milford | Company director | Dii | 1994 | 14,103 | 3,525 |
| Southside Investments Limited | Papatoetoe | Property developing | Li | 1/Jan93-Jul93 | 751 | 550 |

  • Goods and Services Tax Act 1985 requires that the taxable periods 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

💰 Penal Tax Impositions in Auckland (continued from previous page)

💰 Finance & Revenue
Penal tax, Tax evasion, Auckland, Taxable activities, Offences
32 names identified
  • New Zealand College of Mortuary Science Limited, Funeral Directors, penal tax imposed
  • New Zealand Language Institute Limited, Language school, penal tax imposed
  • Nu Form Plastics Limited, Plastic product manufacturing, penal tax imposed
  • O-Jay Seafoods Limited, Seafood exporter & wholesaler, penal tax imposed
  • Rodney Anthony Patea, Electrician, penal tax imposed
  • Jacob Paul, Therapist, penal tax imposed
  • Te Orohi Teeni Paul, Therapist, penal tax imposed
  • Margaret Petai'a, Waitress, penal tax imposed
  • Peter Arnet Limited, Earthmoving, penal tax imposed
  • Pettel Trading Limited, Auto electrician, penal tax imposed
  • Pizzaz Beauty Centre Limited, Beauty salon, penal tax imposed
  • Potato Factory Limited, Potato distribution, penal tax imposed
  • Tony Frederick Alexander Powell, Tree felling, penal tax imposed
  • The Print Station Limited, Printing, penal tax imposed
  • Promotion Catering Limited, Catering, penal tax imposed
  • Michael Edward Pugh, Company director, penal tax imposed
  • Yolande Marie Pugh, Company director, penal tax imposed
  • Terangiataahua Teraumoa Balneavis Riki, Security officer, penal tax imposed
  • John Ernest Roache, Auto mechanic, penal tax imposed
  • Michael William Robins, Florist, penal tax imposed
  • Brett Anthony Robinson, Bricklayer, penal tax imposed
  • Rupin Cafe Limited, Restaurant, penal tax imposed
  • Faamanatu Salanoa, Fruit picker, penal tax imposed
  • David Mark Schofield, Restaurateur, penal tax imposed
  • Tifa Seve, Butcher, penal tax imposed
  • Siena Holdings Limited, Restaurant, penal tax imposed
  • Silverdale Marine Limited, Marine equipment retailing, penal tax imposed
  • Norman Arthur Simpson, Retired plumber, penal tax imposed
  • Rachel Claire Skiffington, Food bar proprietor, penal tax imposed
  • Susan Elsie Smethurst, Office manager, penal tax imposed
  • Wayne Alfred Smith, Company director, penal tax imposed
  • Southside Investments Limited, Property developing, penal tax imposed