Sentencing — tax evasion — tax — GST — R v Campbell DC Wellington CRI-2009-091-00616 — R v Ching v Ruansook [2015] NZDC 11672 — R v Lam NZDC Wellington CRI-2011-085-007146, 9 March 2014 — Inland Revenue Department v Ali [2017] NZDC 4265 — R v Patterson [2008] NZCA 75 — Zaheed v R [2010] NZCA 573 — R v Klintcharova [2013] NZHC 2778 — Heta v R [2012] NZCA 267. This was the sentencing for charges of providing false information to evade the payment of tax. The defendant had pleaded guilty of 20 charges and the maximum penalty was five years' imprisonment. The defendant had acquired a business and knowingly registered for GST, therefore showing some understanding of tax law. The defendant declared that his total combined family income over six years was $64,188.45, and he was therefore able to receive Working for Families tax credits. The defendant was not entitled to $22,302 of the Working for Families tax credit he had obtained. The overall loss to the Inland Revenue Department was $124,057.03. During the time period of the offending, the defendant was able to buy two houses. After considering the case law and the long time period of the offending, the Judge determined that a 20-month home detention was the appropriate starting point. There was a 25 per cent discount for the defendant's guilty plea. As the defendant had paid the reparation in full, another 15 per cent discount was given. A 10 per cent discount was given for the defendant's health and family matters and the fact that he did not have any previous convictions. It was also accepted that the defendant was not likely to re-offend. The end sentence was five months of home detention. Judgment Date: 25 March 2022.