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Hamilton businessman gets home detention for nearly $250,000 in tax evasion

A Hamilton businessman who refused to pass on to Inland Revenue just under $250,000 in deductions from his employees’ wages has been given four months’ home detention.

Andrew Michael Chisholm, 46, was sentenced today on 12 “failure to account” charges in Hamilton District Court, having pled guilty at an earlier hearing. The charges related to an Auckland-based company, Central Installation Limited.

Inland Revenue Investigations and Advice Group Manager Tony Morris said Chisholm failed to pass on any deductions from his employees’ wages, including PAYE, student loan payments, child support deductions and KiwiSaver contributions, over a 12-month period from October 2012 until September 2013.

“These funds that Chisholm kept to himself were his employees’ contributions towards the Government’s tax revenue, and they would rightly expect them to be passed on to help pay for the social services everyone benefits from.”

Central Installation Limited went into voluntary liquidation in October 2013 after Inland Revenue made a statutory demand for payment of the outstanding $243,705.

“Chisholm freely admitted to our investigators that he knew he was obliged to pass on these deductions on a monthly basis, and he was the only person responsible for this task. So there’s no excuse for his behaviour.

“It’s important honest, law-abiding taxpayers are assured that Inland Revenue will catch people who don’t do the right thing, and hold them to account for their actions.”

Chisholm was also sentenced to 200 hours of community work. A family member undertook to repay $240,000 of the outstanding tax of his behalf.