INTRODUCTION As Commissioner of Inland Revenue, I am obliged under section 146 of the Tax Administration Act 1994 to publish the names of taxpayers who have committed certain taxation offences. This Gazette of Tax Evaders is a list of all taxpayers who have been convicted of offences and/or charged penal tax or certain shortfall penalties for the twelve months ended 30 June 1999 or earlier periods where their names have not been previously published. For ease of reading, the Gazette is divided into major geographical localities. Each locality is defined and contains the following details concerning the taxpayer: Name Address Occupation, description or taxable activity of the business Nature of the offence Year/s or period/s in which the offence/s occurred Amount or estimated amount of tax evaded or involved in the offence Amount of penal tax or shortfall penalty imposed A statistical summary is also provided. At the back of the Gazette there are details relating to the different types of offences for which taxpayers are included in the Gazette. The code number beside each taxpayer in the column "Nature of Offence" refers to those details. Dated at Wellington this 24th day of January 2001. JOHN PERHAM, Commissioner of Inland Revenue. This is a public document and you are legally entitled to publish detail from it. You may publish any name which appears in the Gazette, and any or all of the details which appear against the name. Do not, however, otherwise edit the content in any way and be sure to reproduce it accurately. SUMMARY OF SUCCESSFUL PROSECUTION ACTION Code No. of Cases Amount of Tax Evaded/ Included in Offence Amount of Penal Tax Imposed False returns: Tax Administration Act 1994 Goods and Services Tax 1985 Ai Ki 6 3 895,560 577,823 6,177 100,000 Failure to deduct or account for: PAYE Tax Administration Act 1994 Cii 1 19,212 4,803 Not providing information when required by the Commissioner Tax Administration Act 1994 KKii 1 2,567 3,850 Pretending to be another person intending to evade tax Tax Administration Act 1994 KKiv 1 14,339 SUMMARY OF PENALTY ACTION Prosecution action 12 703,501 114,830 Penal action 62 1,055,476 752,006 TOTALS 74 1,758,977 866,836 AUCKLAND Locality includes: Rodney, Auckland, Franklin, Great Barrier Island Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Dow, Alastair John Auckland Builder Li November 1994 3,499 1,666 Dow, Alastair John Auckland Builder Bi 1995 8,355 3,200 Mitchell, Kerry-lynn Forest Hill Florist DDii 1999 854 1,281 Nika Developments Limited (in liquidation) Auckland (previouslyWaiatarua) Builder Dii 1993, 1995, 1996 23,619 5,835 Haye, David Bryan Auckland Painter & decorator KKiv June 93, June 94 Workforce 2001 Limited Auckland Consulting/Recruitment Dii 1996, 1997 18,136 7,254 McGarvey, Rangimarie Auckland Company director DDiii 1998 2,502 1,876 AKO Limited Auckland Educational training DDiii 1998 2,502 1,876 Bradley, Wayne Gilbert Auckland Bankrupt (formerly computer programmer KKiii 2/July 97 2,567 3,850 Bradley, Wayne Gilbert Auckland Bankrupt (formerly computer programmer) LLiv Jul 97 2,567 3,850 Murray, Jocelyn Joy (trading as Retail Execs) Auckland, (previously Torbay) Company director Dii 1996, 1997 18,136 7,254 Kiraa Holdings Limited Bayswater Commercial property operators & developers Li 2/November 1993-March 1995 94,997 23,749 Allen, Brian John Campbells Bay Business management services Li 3/Sept 95, March 96 5,562 1,388 Oliver Motors Limited (in liquidation) East Tamaki Automotive engineering DDiii 1998 3,982 5,971 Webbing and Tapes (NZ) Limited Glendene Manufacture of narrow braid Ai 1995 15,444 Webbing and Tapes (NZ) Limited Glendene Manufacture of narrow braid Ai 1995 15,444 6,177 Heise, William John (in relation to Webb & Tapes (N.Z.Limited)) Glendowie Director Ai 1995 15,444 McGregor, Frederick William Henderson Television & radio repairs Dii 1993-1995, 1997 7,185 1,785 Redpath, Stephen Howick Salesman Ai 1992-1997 55,137 Galvin, David Noel Howick, (previously Otahuhu) Cartage contractor Dii 1995, 1996 8,496 6,371 Campbell, Nigel Kierane (bankrupt) Auckland (previously Orakei) Property developer Li May 96 83,555 62,665 Congregational Christian Church of American Samoa Manukau Religious organisation DDiii 1998, 1999 1,997 2,996 Renahan, Debbie Joel (trading as Mandy & Deb Design) Manurewa Hairdresser Dii 1995-1997 10,608 2,121 Goods and Services Tax Act 1985 require 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=3 month AUCKLAND-continued Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Sturges Road Developments Limited (in liquidation) Auckland (previously Massey) Property developers LLi 1/June 97, Sept 97 261,111 261,111 S.I. Ioane & Company Limited Mount Roskill Immigration consulting DDiii 1997, 1998 1,721 2,582 Gherbini, George Matio Mount Roskill Superannuitant Bi 1992-1995 6,545 4,890 Faleafa, Daniel Mount Roskill Stonemason Dii 1996, 1997 5,839 1,167 Ioane, Sefulu Isaia Mount Roskill Immigration consultant DDiii 1997, 1998 1,721 2,582 Gherbini, Mary Mt Roskill Superannuitant Bi 1992-1995 3,692 2,760 Pentan Vehicles Importer Limited (struck off) New Lynn Commercial vehicle wholesaler Li March 1997 70,942 28,375 Electroscale Service Company Onehunga Sales/repair weighting equipment DDiii 1998 1,090 1,635 Read, Michael Onehunga Weighing machine mechanic DDiii 1998 1,090 1,635 Pasina, Selaima Onehunga Import/Export Ai Tietjens, Stephen Rex Auckland Manager Merger & Acquisitions LLii 2/May 97, Sept 97, Nov 97, Mar 98, May 98, Sept 98 3,812 3,937 Harkness, Alexander Philip Takanini Cleaning rag materials distribution Diii 1998, 1999 5,336 8,005 BAY OF PLENTY Locality includes: Tauranga, Whakatane, Opotiki Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Argenta Resources Limited (trading as Auto Repair Company) Tauranga Auto repair & warrant of fitness station LLii 1998 840 346 Top Notch Limited (struck off) Tauranga Café & restaurant Dii May 94-Mar 97 4,802 1,150 Goods and Services Tax Act 1985 require 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=3 month BAY OF PLENTY-continued Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Waihi Road Developments Limited (in liquidation) Tauranga Property development LLii 1/Oct 98 57,349 86,023 Argenta Resources Limited (trading as Auto Repair Company) Tauranga Auto repair & warrant of fitness station BBii 1998 840 914 Jensen, John Lyn Tauranga Company director BBii 1998 686 1,029 Edwards, Garry Donald and Anne Marie (in partnership) Waihi Livestock & general freight transport Liii 2/Nov 96 620 930 Edwards, Anne Marie (in partnership with Garry Donald Edwards) Waihi Livestock & general freight transporter Bi 1997 548 823 Edwards, Garry Donald, (in partnership with Anne Marie Edwards) Waihi Livestock & general freight transporter Bi 1997 548 823 NORTH CANTERBURY Locality includes: Christchurch, Amuri, Cheviot, Huruni, Rangiora, Oxford, Eyre, Waimairi, Heathcote, Mt Herbert, Akaroa, Wairewa, Halswell, Paparua, Ellesmere, Melvern, Chatham Islands Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Varty, Andrew John Christchurch Computer consultant, former courier driver DDii 1997-1998 2,096 3,145 McKenzie, Peter Wayne Christchurch Builder Ki 2/May 94, Jan 96, Sept 96 22,613 Casementi Holdings Limited Christchurch Commercial property development Ki 1/Dec 96 553,524 100,000 Davis, Shane Keith (in partnership with Angela Dieudonne) Spreydon Beneficiary former Disco Music operator LLiii 2/May 98- Sept 98 4,560 6,841 NORTHLAND Locality includes: Kaitaia, Kaikohe, Mangonui, Whangaroa, Hokianga, Bay of Islands, Whangarei, Hobson, Otamatea Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Jones, Arthur John Frederick Whangarei Retired Accountant Bi 1989-1997 5,294 5,275 Goods and Services Tax Act 1985 require 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=3 month SOUTHLAND, FIORDLAND Locality includes: Invercargill, Southland, Wallace, Fiordland, Stewart Island Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Diack, Hilary Invercargill Music teacher BBii 1998 403 604 Diack, Hilary Invercargill Music teacher Bi 1997 604 907 TARANAKI Locality includes: New Plymouth, Clifton, Taranaki, Inglewood, Egmont, Stratford, Waimate West, Eltham, Hawera Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Bloor, Ronald Charles New Plymouth Taxi operator/carpet cleaner Dii 1997 814 605 Braxton Management Limited New Plymouth Liquor retailing Liii 2/Mar 93, Mar 94, Mar 95, Mar 96 16,450 16,450 Duggan, Arthur William New Plymouth Lawnmowing contractor Bi 1993-1996 2,083 1,105 King, Geoffrey Michael New Plymouth Caterer Ai 1994 3,535 0 King, Geoffrey Michael New Plymouth Caterer Ki 2/Mar 94 1,684 0 Kettle, Jeanette Maria (in partnership with Thomas Victor Kettle) (formerly trading as Restaurant Chardon) Waitara Manager (former restaurateur/takeaway bar proprietor) DDiii 1998,1999 4,893 7,338 TAUPO Locality includes: Rotorua, Taupo Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Draper, Terry Leslie Taupo Brick & block layer Bi 1994-1996 7,582 3,780 Goods and Services Tax Act 1985 require 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=3 month WAIKATO Locality includes: Hamilton, Te Aroha, Paeroa, Te Awamutu, Raglan, Waikato, Hauraki Plains, Piako, Matamata, Waipa, Otorohanga, Waitomo, Taumarunui, Thames, Coromandel, Ohinewai Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Cullen, Andrew ( in relation to Ansbry Holdings (in Liquidation)) Queenwood Company director Dii 1996, 1997 33,414 2,205 Pharoah Holdings Limited Coromandel Grocery/lotto franchise Li 2/Mar 95, Mar 96, Mar 97 1,343 671 Pharoah Holdings Limited Coromandel Grocery/lotto franchise Bi 1995-1997 3,547 1,773 Dunn, James Alexander Pukekohe (previously Cambridge) Bus proprietor DDiii 1997, 1998 5,229 7,844 Van Der Drift Motors Limited Hamilton Automotive repairs & services Li 2/Jul 95-Sep 95 15,250 15,250 Ansbry Holdings Limited (in liquidation) Hamilton Café/restaurant Dii 1996, 1997 33,414 2,205 Wade, Kathleen Mary (in partnership with Michael Raureti Wade) Hamilton Plasterer DDiii 1999 2,954 2,216 Wade, Michael Raureti (in partnership with Kathleen Mary Wade) Hamilton Plasterer DDiii 1999 2,954 2,216 Van Der Drift Motors Limited Hamilton Automotive repairs & services Bi 1995, 1996 106,323 106,323 Langridge, Frederick Bruce (in relation to Ansbry Holdings Limited (in liquidation)) Kaipaki Company director Dii 1996, 1997 33,414 2,205 Sionetali, Anthony John (in relation to Dimension Joinery Limited (in liquidation)) Nawton Company director DDii 1998 3,284 1,642 Sionetali, Deborah May (in relation to Dimension Joinery Limited (in liquidation)) Nawton Company director DDiii 1998 3,284 1,642 Soper, Noel Geoffrey (in partnership with Pamela Joy Soper) Ohinewai Farmer DDiii 1998 1,135 1,703 Scott, Lindsay Robert (in relation to Rankilbryne Investments Limited) Te Kowhai Trustee DDiii 1998 1,649 2,474 Dimension Joinery Limited Te Rapa Kitchen joinery manufacture DDiii 1998 3,284 1,642 Goods and Services Tax Act 1985 require 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=3 month WESTLAND Locality includes: Greymouth, Westport, Buller, Inangahua, Grey, Westland Name Address Occupation, Description, or Taxable Activity Nature Of Offence (see appendix) Taxable Period(s) In Which Offence/s Occurred Amount or Estimated Amount of Tax Evaded Amount of Penal Tax Imposed $ $ Rankin, James Sidney Greymouth Rural mail contractor Ci 1993-1997 19,212 4,803 Goods and Services Tax Act 1985 require 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=3 month APPENDIX Nature of Offences INCOME TAX (A) Persons convicted under section 199(1)(b) of the Tax Administration Act 1994 of: (i) wilfully making false returns of income or fringe benefits; or (ii) giving false information; or (iii) misleading or attempting to mislead the OR section 199 (1) (g) of the Tax Administration Act 1994 of: (iv) aiding, abetting or inciting any one person to commit an offence against section 199 (1) (b) of the Tax Administration Act 1994; AND charged penal tax (if any) under section 186 of the Tax Administration Act 1994. (B) Persons, other than those who have been convicted as listed under paragraph (A), who have been charged with penal tax under section 186 of the Tax Administration Act 1994 for: (i) evading or attempting to evade the payment of income tax or fringe benefit tax or making default in the performance of any duty imposed by that Act with the intent to evade the payment of income tax or fringe benefit tax. PAYE (C) Persons convicted under section of 206 (1) (a) of the Tax Administration Act 1994 of: (i) failing to make tax deductions from source deduction payments; OR section 206 (1) (b) of: (ii) having made such deductions, have failed to account for them to the Commissioner of Inland Revenue; OR section 199 (1) (g) of: (iii) aiding, abetting or inciting another person to commit an offence against the aforementioned section; AND charged penal tax (if any) under section 194 of the Tax Administration Act 1994. (CC) Persons convicted under section 143A (1) (d) of the Tax Administration Act 1994 of: (i) having made a deduction or withholding of tax and failing to account for it to the Commissioner OR under section 143B of the Tax Administration Act 1994 of: (ii) not keeping required books and documents; or (iii) not providing information when required to do so by the Commissioner; or (iv) providing altered, false, incomplete or misleading information to the Commissioner; or (v) failing to make a deduction or withholding of tax; or (vi) pretending to be another person and intending to evade the assessment or payment of tax by them or another person; or to obtain a refund or payment of tax unlawfully; or to knowingly enable another person to unlawfully obtain a refund or payment of tax OR under section 148 of the Tax Administration Act 1994 of: (vii) aiding, abetting, inciting or conspiring with any other person to commit an offence against section 143A (l) (d) of the Tax Administration Act 1994; or (viii) aiding, abetting, inciting or conspiring with any other person to commit an offence against section 143B of the Tax Administration Act 1994 AND charged shortfall penalty (if any) under section 141E of the Tax Administration Act 1994. (D) Persons, other than these who have been convicted as listed under paragraph (C), who have been charged with penal tax under section 194 of the Tax Administration Act 1994 for. (i) failing to make tax deductions from source deduction payments; or (ii) having made such deductions, have failed to account for them to the Commissioner. (DD) Persons, other than those who have been convicted as listed under paragraph (CC), who have been charged with shortfall penalty under section 141D of the Tax Administration Act 1994 for: (i) taking an abusive tax position OR section 141E of the Tax Administration Act 1994 for: (ii) evading the assessment or payment of tax; or (iii) making a deduction or withholding of tax and failing to account for it to the Commissioner, or (iv) failing to make a deduction or withholding of tax; or (v) obtaining a refund or payment of tax knowing they are not entitled to the payment or refund; or (iv) enabling another person to obtain a refund or payment of tax knowing they are not entitled to the payment or refund. GOODS AND SERVICES TAX (K) Persons convicted under section 62 (1) (d) of the Goods and Services Tax Act 1985 for: (i) making false returns of goods and services tax, or false statements or false declarations; or (ii) giving false information knowing it to be false; or (iii) being reckless as to whether it was false; or (iv) misleading or attempting to mislead the Commissioner OR section 62 (1) (p) for: (v) aiding, abetting, inciting or conspiring with any other person to commit an offence against the aforementioned section; AND charged penal tax (if any) under section 67 of the Goods and Services Tax Act 1985. (KK) Persons convicted under section 143B of the Tax Administration Act 1994 of: (i) not keeping required books and documents; or (ii) not providing information when required to do so by the Commissioner; or (iii) providing altered false, incomplete or misleading information to the Commissioner; or (iv) pretending to be another person and intending to evade the assessment or payment of tax by them or another person; or to obtain a refund or payment of tax unlawfully; or to knowingly enable another person to unlawfully obtain a refund or payment of tax OR under section 148 of the Tax Administration Act 1994 of (v) aiding, abetting, inciting or conspiring with any other person to commit an offence against section 143B of the Tax Administration Act 1994 and charged shortfall penalty (if any) under section ME of the Tax Administration Act 1994. (L) Persons, other than those who have been convicted as listed under paragraph (K), who have been charged with penal tax under section 67 of the Goods and Services Tax Act 1985 for: (i) evading or attempting to evade the payment of goods and services tax; or (ii) 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 (iii) causing or attempting to claim a refund of an amount of goods and services tax in excess of that properly refundable; or (iv) making default in the performance of any duty imposed by that Act with intent to cause a refund of goods and services tax in excess of that properly refundable. (LL) Persons, other than those who have been convicted as listed under paragraph (KK), who have been charged with shortfall penalty under section 141D of the Tax Administration Act 1994 for: (i) taking an abusive tax position OR section 141E of the Tax Administration Act 1994 for: (ii) evading the assessment or payment of tax; or (iii) obtaining a refund or payment of tax knowing they are not entitled to the payment or refund; or (vi) enabling another person to obtain a refund or payment of tax knowing they are not entitled to the payment or refund.