Sentencing — using a document — knowingly providing false information — tax fraud — R v Varjan CA97/03, 26 June 2003 — Inland Revenue Department v Tina Michelle Halliday [2019] NZDC 9441 — Inland Revenue Department v James Logan Bennett [2019] NZDC 12108 — Commissioner of Inland Revenue v Lee Hinehou Hare [2019] NZDC 16625 — Shortt v Inland Revenue Department [2018] NZHC 1139. The defendant appeared for sentencing on two charges: one of using a document and one of knowingly providing false information. The defendant had filed a tax credit claim form which stated that he had donated $205,120 to a church for a donation tax credit of $67,373.26. Receipts from the church showed that the defendant had only donated $2120. He also filed a tax return claiming his income for the relevant year was $217,500.38 when in fact it was only $700. In determining an appropriate sentence, the Judge noted that the defendant had admitted to the offending, showed genuine remorse and regret and was assessed as being a low risk of reoffending. Aggravating the offending was the breach of trust upon which the tax system relies. The Judge noted that the principles of deterrence, accountability and denunciation were relevant. Looking to guideline cases, a start point of 18 months' imprisonment was set with a 25 per cent discount for the early guilty plea resulting in 13 and a half months' imprisonment. The Judge considered it was appropriate to convert this to a sentence of home detention and did so, specifically removing the condition that the defendant was not to possess alcohol or drugs for the duration of the home detention. Judgment Date: 20 July 2020.