Sentencing — pecuniary advantage — tax returns — tax — dishonesty — R v Varjan CA97/03, 26 June 2003 — Zaheed v R [2010] NZCA 573, (2011) 25 NZTC 20-018 — R v Dhillon [2009] NZCA 597, (2009) 24 NZTC 24,030 — Mehmood v R [2015] NZCA 338 — Lindup v IRD, HC Nelson, 15 July 2008 — R v Marsters CA223/04 — IRD v Tanae [2016] NZDC 175. The defendant was sentenced for the charge of dishonestly using a document to obtain a pecuniary advantage. The defendant was the sole director and shareholder of a company. After the company's activities ceased the defendant filed a total of 26 Goods and Services tax returns over four years, claiming a total of $1,104,252.61 in GST refunds. Several inquiries were made for the defendant's claims. In the three inquiries, it was found that the people who were involved in the businesses had no knowledge of the tax return claims. It was also found that throughout the communication between Inland Revenue and the defendant, the defendant made several excuses so as not to provide the information that was asked for. The aggravating factors consisted of the extent of loss and harm. The victim was the New Zealand public, as tax evasion was seen as theft from the community. The second aggravating factor was the duration and persistence of the offending. The defendant was dishonest for four years. Premeditation was the third aggravating factor, as the Judge saw the defendant's actions as calculated. The breach of trust was the last aggravating factor as the tax system in New Zealand was based on voluntary compliance and for the system to work, individuals must be trusted to provide accurate information. The Judge's overall assessment of the aggravating factors was that the culpability was very high. The Judge noted the defendant's prior convictions, but they did not justify an uplift. The starting point for sentence was four years and six months. Allowance was given for the defendant's health difficulties and guilty plea. The end sentence was three years of imprisonment. Judgment Date: 19 July 2019.