Sentencing — IRD — liquidation — aided and abetted — PAYE — home detention — KiwiSaver. The defendant appeared for sentence on 12 charges relating to tax offending in which the defendant aided and abetted a company (now in liquidation) to knowingly defraud Inland Revenue. The offending involved PAYE employee, KiwiSaver, and KiwiSaver employee deductions, as well as KiwiSaver employer and superannuation contributions, in a sum totaling $126,727.57 (excluding interest and penalties). The offending occurred over six tax periods. The Judge identified the aggravating features of the offending as the breach of trust and the duration of the offending (17 months), and fixed a starting point of 16 months' imprisonment. Taking into account the discount for the defendant's guilty plea, the Judge sentenced the defendant to six months' home detention and an order to pay reparations in the sum of $126,727.57 at a rate of $300 per week. Judgment Date: 19 June 2018.