Troubled developer Dave Henderson appeared in the Queenstown District Court before Judge Michael Turner yesterday, facing nine charges laid under the Tax Administration Act 1994.
David Ian Henderson (56), company director, of Christchurch, is charged with aiding and abetting Dweller Ltd to commit an offence under the Act, namely "knowingly applied or permitted the application of tax deductions made or deemed made under a tax law, for a purpose other than payment to the Commissioner of Inland Revenue".
The charges are dated between May 21, 2010, and January 21, 2011.
Amounts ranged from $30,225.71 to $6613.82 and totalled $183,232.50.
Inland Revenue counsel Simon Shamy said the information all related to "Paye offending".
It was the first call of the matter, which had been transferred from Christchurch to Queenstown, where Henderson is now residing.
The court documents listed Henderson's address as the Heritage Hotel, Christchurch.
Mr Shamy said Henderson, representing himself, had sought disclosure from the department, which was expected to take about a month.
Judge Turner remanded Henderson at large to April 2 to enable formal disclosure.
Henderson was behind the failed Five Mile development at State Highway 6, Queenstown, near the Queenstown Events Centre, colloquially known as "Hendo's Hole".
Between 1992 and 1995, Henderson was audited 27 times after claiming a GST refund and the IRD demanded he pay $924,341 in taxes and penalties.
He was charged with fraud, his business failed and he was bankrupted and had to sell his house.
The IRD eventually conceded he did not owe the money and fraud charges against him were dropped.
The department also admitted it owed him $64,000.
The story was told in a book Be Very Afraid: One Man's Stand Against the IRD, which was made into a film in 2007, We're Here to Help. His companies Property Ventures Ltd and Five Mile Holdings Ltd were placed in liquidation in 2008. Henderson was adjudicated bankrupt in November 2010.
• The Companies Office shows Dweller Ltd was incorporated on April 3, 2006, and placed in liquidation on December 13, 2010. Its sole director is listed as David Ian Henderson.
