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2007 media releases

Businessman pleads guilty to $1.3 million in tax charges
16 August 2007

Wellington businessman James Stewart Thwaites was convicted yesterday of tax charges totalling more than $1.3 million.

Thwaites pleaded guilty in the Wellington District Court to 92 counts of aiding and abetting five companies to fail to account for payments to Inland Revenue.

He was sentenced to 400 hours of community service and fined $60,000.

PAYE, Student Loan and Child Support payments were deducted from employee earnings between 2004 and 2006, but the money was not passed onto Inland Revenue. Thwaites is the director of all the companies involved.

They are Capital Hog Ltd, Loaded Hog Auckland Ltd, Capital Language Academy of New Zealand Ltd, Thistle Holdings Ltd and Steamship Wharf Ltd.

The total employee deductions not paid to Inland Revenue for the five companies by the due date was $1,346,353. This sum, plus more than $110,000 in late payment penalties and interest, has been repaid.

In sentencing, the Judge John Walker told the court that the nature of the offending and the large sum of money involved would normally lead to a term of imprisonment. However, a strong factor in avoidance of a prison sentence was Thwaites' cooperation after charges were laid.

Inland Revenue Manager Legal and Technical Support, Colin Hutchins, said the department takes tax evasion seriously.

"PAYE is deducted from employees' wages on trust and must be promptly paid to Inland Revenue. Employers do not have the right to use employees' deductions to prop up a struggling business or to pay other creditors," he said.

"Businesses that trade on while not meeting their tax obligations obtain an unfair advantage over the majority of honest businesses that do pay their taxes."

Businesses in financial difficulty should contact Inland Revenue to discuss alternatives for payment such as an instalment arrangement. "Simply opting out can have serious consequences," said Mr Hutchins.

In 2003 Thwaites was convicted of aiding and abetting Thistle Holdings Ltd to evade PAYE payment. In that instance, Thwaites and the company were fined $10,500 each.

Ends

For further information contact:

Adrienne Perry
Senior Media Advisor

04 890 1698
029 890 1698

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Phone 04 890 1698 or email mediaqueries@ird.govt.nz
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Wellington 6140
New Zealand


Date published: 16 Aug 2007

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