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Failure to pay PAYE results in community detention

A Christchurch man has been sentenced to community detention and community work for not paying PAYE deductions to Inland Revenue and leaving his employees short on KiwiSaver contributions.

Michael Scott Shackelton was sentenced in the Christchurch District Court on 19 July to 5 months community detention and 80 hours community work.

Shackelton ran an earthmoving industry company, Waitaha Whenua Mahi Ltd.  Between June 2017 and June 2018 the company deducted PAYE and other deductions including student loan repayments and KiwiSaver contributions totalling $109,000 from its employees wages and did not pay the deductions to the Commissioner by the due date. $104,537 was never paid to the Commissioner.

His employees are out of pocket by just over $6k for unpaid KiwiSaver Employer Contributions. 

Waitaha Whenua Mahi Ltd was put into liquidation in 30 May 2019. 
Last updated: 22 Aug 2022
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