Commissioner of Inland Revenue v Robinson [2017] NZDC 19068

Published 13 March 2018

Tax evasion — sentencing — Tax Administration Act 1994. The defendant was sentenced on 40 charges related to tax evasion. Factors taken into account when determining a starting point for sentencing were the two-year period of offending, the large number of tax returns involved, the harm to the whole of society by this type of offending, an element of breach of trust and premeditation. Credit was given for the defendant's age, poor health and guilty pleas. The defendant was sentenced to 10 months' imprisonment and no reparation order was made. Judgment Date: 25 August 2017.