Sentencing — tax evasion — tax fraud — GST — Tax Administration Act 1994 — home detention — community work. The defendant appeared for sentence having been found guilty of nine charges relating to tax evasion and two representative charges of dishonestly using a document for the purposes of intent to defraud. The defendant was a professional tax accountant, who failed to file tax returns from 2001 to 2009, and used his companies to dishonestly obtain GST refunds. The IRD assessed the defendant's default as well in excess of $1,000,000. The Judge fixed a starting point of three years and six months' imprisonment, but granted a discount of 20 percent for the defendant's repayment of $650,000 to Inland Revenue and a further 20 percent for previous good character and service to the community. The Judge noted that the Court is obliged to impose the least restrictive sentence, so the Judge sentenced the defendant to 12 months' home detention and 200 hours community work, as repayment to the community. Judgment Date: 8 March 2019.