A Christchurch builder has been sentenced to home detention for what the sentencing judge called “premeditated” tax evasion.
Christopher David Win was sentenced to 12 months home detention (24 January) on representative charges of evading the assessment and/or payment of GST and income tax plus making PAYE deductions for staff but not paying them to Inland Revenue.
Between November 2017 to September 2019 inclusive, Win employed eight workers and deducted PAYE from their wages and filed PAYE returns. But apart from May 2018 and July 2018, he didn’t pay the deducted amounts to IR.
Analysis of his bank account showed Win had enough money available to pay his outstanding $325,000 in PAYE, GST, and income tax but that those funds were used for person expenditure on things like overseas travel and Uber Eats.
Win was adjudged bankrupt in August 2020.
He noted that there was outstanding PAYE of $174,000, GST of $133,000 and income tax of $18,000.
Win was contacted by his accountant and Inland Revenue in relation to his tax obligations.
The sentencing judge noted that the failure to meet the tax obligations was premeditated and that the offending was a breach of trust in relation to his employees and a gross breach of trust in relation to the tax system.