Sentencing — evading the assessment and/or payment of GST — evading the assessment and/or payment of income tax — self-employment — Tax Administration Act 1994, s 143B(2) — Sentencing Act 2002 — Clemm v Commissioner of Inland Revenue (2005) 22 NZTC 19,495 — R v Lamelangi DC Tauranga CRI-2010-070-2390, 28 June 2012 — Commissioner of Inland Revenue v Rule DC Manukau CRI-2014-092-13064, 11 December 2015 — Prakash v Commissioner of Inland Revenue [2012] NZHC 2275, (2012) 25 NZTC 20-145 — Inland Revenue Department v Evan DC Christchurch CRI-2010-009-008647. The defendant was for sentence on 14 charges relating to the evasion and/or non-payment of GST and income tax. He was a painter who had run his own painting business. He had failed to file all the required returns over a six-year period, in spite of repeated reminders from IRD. As a result, the defendant had evaded a total of $212,853 in taxes owing. The offending was aggravated by its duration and extent, premeditation, and breach of trust. After considering authorities the Court set a start point for sentence of 28 months' imprisonment. The defendant got discounts for guilty plea, otherwise good character, personal circumstances, and time already spent on bail and in custody. The final sentence was five and a half months' home detention and 100 hours' community work. Judgment Date: 27 January 2022.