Tax evasion — using documents with intent to defraud — Tax Administration Act 1994, ss 33, 143, 147 — Income Tax Act 2007 — Crimes Act 1961, ss 228, 229A — District Commissioner of Inland Revenue v Gordon [1989] 13 TRNZ 161 — Goods and Services Tax Act 1985, ss 3, 19. The defendant appeared on a series of tax offences, commonly described as tax evasion, for failing to provide Inland Revenue with annual tax returns over the period of 2000 to 2008. The defendant also faced representative charges of using a document with the intent to defraud, for GST refunds totalling $84,147.18 based on false invoices. The assessment of the defendant's evasion was $1,043, 455.71. On the tax evasion charges, the defendant admitted to failing to provide legally required tax returns. The central question before the Court was whether the defendant knowingly failed to file the returns. The Judge found beyond reasonable doubt the defendant did have knowledge based on: (a) the defendant's vast experience as an accountant; (b) the defendant's current role as a tax accountant; (c) the filing of yearly returns both before and after the offending period; (d) the filing of GST returns for his company during the period of offending; (e) the filing of income tax returns for all of his clients during the offending period. For that reason, the defendant was convicted on those charges. On the two remaining representative charges relating to using documents with the intention to defraud, the Judge looked at the ingredients of the offence. There was significant mismatch between invoices and reporting, where GST refunds were sought based on false invoices. The Judge found the charges were proven beyond a reasonable doubt, and convicted the defendant. Judgment Date: 30 May 2018.