Sentencing — failure to pay income tax — tax evasion — Income Tax Act 2007. The defendant appeared for sentencing having pleaded guilty to 44 charges under the Income Tax Act. 36 charges related to failure to pay $1.377 million for PAYE and other associated taxes, while a further eight charges related to similar offending amounting to $140,000. The Judge had provided a sentencing indication, which the defendant accepted, that posed a starting point of four years nine months' imprisonment, with a discount of 14 months for the defendant's guilty plea. No further discounts were available to the defendant, who was now bankrupt and could not make any reparations. The end sentence was three years and four months' imprisonment. Judgment Date: 18 April 2018.