Thirty-four breaches of the Tax Administration Act have cost a former Queenstown plasterer $43,500.69 in costs and reparation and earned him 280 hours' community work.
Steven John Whyte (41), previously operating as Arrow Plasterers, pleaded guilty during an earlier hearing in the Queenstown District Court and was sentenced in Dunedin yesterday by Judge Paul Kellar.
Whyte had admitted 18 charges of knowingly providing false GST returns between March 31, 2001, and July 31, 2005, when he failed to include payments totalling $252,805.84 from other sources. As a result, he owed Inland Revenue $28,093.84 in GST.
He also admitted failing to account for monthly PAYE deductions of $5886.85 over 16 monthly periods between November 2000 and May 2002.
Judge Kellar described Whyte's offending as "relatively serious".
Invercargill Crown counsel Sarah McKenzie said a substantial term of community work was required to reflect the nature of the offending, to denounce it and to deter Whyte and others.
She said reparation of $5886.85 was sought in relation to the PAYE charges and $28,093.94 for the GST offences.
Defence counsel Grant Pearson, of Wellington, said Whyte had already paid $20,000, the core of the PAYE. He had sold his house and, once that sale was finalised, would be able to pay fines.
On each of the 16 PAYE charges, Whyte was sentenced to concurrent terms of 280 hours' community work, and ordered to pay reparation of $5886.85.
On the 18 GST charges, he was ordered to pay $28,093.84 reparation.
He was also ordered to pay court costs of $130 and prosecution costs of $150 on each of the 34 charges.
• In a media release yesterday, Inland Revenue said the sentence should serve as a strong deterrent to others.
