Inland Revenue Department v Gray [2017] NZDC 5075

Published 17 July 2017

Sentencing — tax law — failure to pass on tax deductions — PAYE. The defendant aided and abetted a construction company to commit tax fraud by failing to pass on tax deductions. On numerous occasions the Commissioner of Inland Revenue warned the defendant about the implications of failing to return employer monthly schedules and PAYE deductions on time but the defendant continued to offend. Aggravating features include the extent of loss incurred, the abuse of trust and premeditation. Mitigating factors include guilty plea, previous good character and acceptance of responsibility and remorse. The defendant was sentenced to four months home detention and 250 hours of community work. Judgment Date: 10 March 2017