Sentencing — knowingly providing false information to enable another person to obtain fraudulent refunds — dishonestly using a document — aiding dishonest use of a document — Hessell v R [2010] NZSC 135, [2011] 1 NZLR 607 — Tax Administration Act 1994 — Crimes Act 1961. The defendant appeared for sentence on four charges of knowingly providing false information to enable another person to obtain fraudulent refunds, two of dishonestly using a document, and three of aiding the dishonest use of a document. He had been involved in running a trust and had enabled the making of fraudulent claims that donations had been made to a charitable trust, thereby enabling himself and others to claim donation credits. The offending occurred over a six-year period, and the defendant had received $9520 of fraudulent tax credits and aided others to claim $52,769.54. The defendant himself had received approximately half of the latter sum. The Court set a starting point of three years' imprisonment and applied discounts for a lack of prior offending, payment of reparations, remorse and an early guilty plea. The discounts brought the sentence within the range of home detention. Due to the amount of reparations, the defendant's clean previous record and the danger to the defendant's employment, the Court substituted a sentence of six months' community detention and 80 hours' community work. The defendant was also ordered to complete repayments of the $9520 he had stolen. Judgment Date: 5 April 2018.