Sentencing — non payment of PAYE and associated taxes — carrying on a business while bankrupt — wilfully misleading the Official Assignee — using forged documents. The defendant was for sentence on four sets of charges, covering non-payment of taxes, carrying on a business while bankrupt, wilfully misleading the Official Assignee, and using forged documents. The Court noted that the charges were intertwined and that the offending had caused "considerable havoc." The defendant had failed to pay some $60,000 in taxes and there was now no prospect of this amount being repaid. He had also left a family member legally liable in a civil matter as a result of his forging her signature. The offending was aggravated by premeditation, sophistication of the offending, ignoring warnings from government agencies, repeat offending and breaches of trust. The start point for sentence was four years seven months' imprisonment, and the defendant was allowed reductions for guilty pleas on some charges as well as willingness to attend restorative justice and pay reparations. The final sentence was three years' imprisonment and emotional harm reparations of $5000 to one of the people whose signature the defendant had forged. Judgment Date: 8 August 2022.