Sentencing — tax evasion — Commission of Inland Revenue (CIR) v Morrow [2016] NZDC 13908 — Hessell v R [2010] NZSC 135, [2011] 1 NZLR 607. The defendant appeared for sentence having pleaded guilty to 56 charges of tax evasion. He had neglected to pay PAYE tax for the period spanning 31 October 2011 to 31 March 2017. The total payment shortfall was $230,000, along with $13,000 in Kiwisaver contributions. The Court set a start point for sentence of two years' imprisonment, and with deductions for previous good character, repayments already made, and guilty pleas, the Court set a final sentence of 11 months' home detention. The Court also ordered $20,000 in reparations. Judgment Date: 31 May 2019.