Skip to main content

Temporary office hours - Cyclone Gabrielle Our Gisborne office is open 9.00am to 1.00pm.

North Island flooding | Many of you have been affected by the flooding in the North Island and may need help keeping up with your tax obligations. Find out more

Inland Revenue Inland Revenue
  • About us
    • About us
    • IR careers
  • News
    • Media releases
    • Updates
    • Subscribe
    • Seminars
  • Related Websites
    • Tax Technical
    • Tax Policy
    • International
  • Contact us
    • Contact us
    • Media queries
    • Tax Technical queries
    • Tax Policy queries
  • English
Register myIR login
myIR login
Individuals and families Ngā tāngata me ngā whānau
  • IRD numbers Ngā tau IRD
  • Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi
  • File my individual tax return Te tuku i tētahi puka tāke takitahi
  • Support for families Ngā tautoko i ngā whānau
  • KiwiSaver Poua he Oranga
  • Student loans Student loans
  • Self-employed Mahi ā-kiri
  • More... Tāpiri atu…
Business and organisations Ngā pakihi me ngā whakahaere
  • Income tax Tāke moni whiwhi mō ngā pakihi
  • Employing staff Te tuku mahi ki ngā kaimahi
  • KiwiSaver for employers Te KiwiSaver mō ngā kaituku mahi
  • Goods and services tax (GST) Tāke mō ngā rawa me ngā ratonga
  • Non-profits and charities Ngā umanga kore-huamoni me ngā umanga aroha
  • International Tāwāhi
  • More... Tāpiri atu…
Intermediaries and others Ngā takawaenga me ētahi atu
  • Tax agents Ngā māngai tāke
  • Bookkeepers Te kaikaute
  • PAYE intermediaries Ngā takawaenga PAYE
  • Payroll bureaus Ngā tari utu ā-rārangi
  • Digital service providers Ngā kaiwhakarato pūmanawa rorohiko
  • More... Tāpiri atu…
About us
  • About us
  • IR careers
News
  • Media releases
  • Updates
  • Subscribe
  • Seminars
Related Websites
  • Tax Technical
  • Tax Policy
  • International
Contact us
  • Contact us
  • Media queries
  • Tax Technical queries
  • Tax Policy queries
English
Register
myIR login
Inland Revenue
Home
Individuals and families Ngā tāngata me ngā whānau
Popular pages Ngā wharangi rongonui
Cost of Living Payment Utu mō te utu oranga IRD numbers Ngā tau IRD File my individual tax return Te tuku i tētahi puka tāke takitahi Support for families Ngā tautoko i ngā whānau Managing my tax Te whakahaere i taku tāke
More individuals and families
Familes Ngā whānau
Working for Families Working for families Child support Te tautoko tamariki Paid parental leave Te utu tiaki pēpi
Property and Trusts Ngā wharangi rongonui
Trusts and estates Ngā rōpū kaitiaki me ngā rawa tuku iho Property Ngā rawa
Individuals Ngā tāngata
Income tax for individuals Te tāke moni whiwhi mō ngā tāngata takitahi Non-residents Ngā kainoho-tāwāhi Self-employed Mahi ā-kiri Kiwisaver for individuals Kiwisaver mā te tangata takitahi Student loans Ngā pūtea taurewa ākonga Cryptoassets for individuals Ngā rawa whiti-rangi mā te tangata takitahi Unclaimed money
Situations Ngā āhuatanga
I am going overseas Kei te haere ahau ki tāwāhi I received an income tax assessment I whiwhi i ahau tētahi aromatawai tāke moni whiwhi I'm struggling to file and pay my tax
More situations
Business and organisations Ngā pakihi me ngā whakahaere
Popular pages Ngā wharangi rongonui
Covid-19 Businesses and organisations KOWHEORI-19 Ngā pakihi me ngā whakahaere File a companies income tax return - IR4 Te tuku i tētahi puka tāke moni whiwhi kamupene - IR4 Not-for-profits and charities PAYE calculator to work out salary and wage deductions Property Ngā rawa IRD numbers Ngā tau IRD
More business and organisations
Income tax Te tāke moni whiwhi
Types of business income Ngā momo moni whiwhi pakihi Tax rates for businesses Ngā pāpātanga tāke mō te pakihi Balance dates Ngā rā mutunga tau pūtea
GST Tāke hokohoko (GST)
Charging GST Te uta i te tāke hokohoko Claiming GST Te kerēme tāke hokohoko
Employing staff Te tuku mahi ki ngā kaimahi
Register as an employer Te rēhita hei kaituku mahi Paying staff Utu kaimahi Payday filing Te tāpaetanga rā utu Deductions from income Ngā tangohanga mai i ngā moni whiwhi Kiwisaver for employers Te KiwiSaver mō ngā kaituku mahi
International Tāwāhi
International tax for business Te tāke aowhānui mō ngā pakihi
Situations Ngā āhuatanga
I am starting a new business Kei te tīmata au i tētahi pakihi hou I am going to employ someone Kei te tuku mahi ahau ki tētahi tangata My business is making a loss Kei te hapa taku pakihi
More situations
Intermediaries and others Ngā takawaenga me ētahi atu
Intermediaries Ngā takawaenga
Becoming an intermediary Te tū hei takawaenga Getting authority to act Te whiwhi whakamanatanga Executive office holders Ngā kaipupuri tūnga whakahaere Linking client accounts Te honohono pūkete kiritaki Nominated person Te tangata kua whakaingoatia Tax pooling Te whakarōpū tāke Gateway services
More intermediaries and others
Tax agents Ngā māngai tāke
Agents answers Ngā Whakautu Māngai Tax agent status Te tūnga māngai tāke Extension of time arrangements Te whakaroa i ngā whakaritenga wā Managing consolidated groups Te whakahaere rōpū tōpū Income tax for individual clients of tax agents Te tāke moni whiwhi mā ngā kiritaki takitahi a ngā takawaenga News updates for tax agents
More tax agents
Digital service providers Ngā kaiwhakarato ratonga matihiko
Getting started guide About the developer portal Mō te tomokanga kaiwhakawhanake Gateway services architecture Te hanganga ratonga tomokanga Services catalogue Te putumōhio ratonga
More digital service providers
Roles Ngā tūranga
Tax agents Ngā māngai tāke Bookkeepers Ngā kaikaute PAYE intermediaries Ngā takawaenga PAYE Payroll bureaus Ngā tari ripanga utu kaimahi Other representatives Ētahi atu māngai
Search tips
Media releases

Church leaders sentenced on fraud charges

09 March 2023

Five leaders of the Samoan Assembly of God Church in Manukau have been sentenced to community detention and ordered to repay the money they received when they made false donation tax credit (DTC) claims to the tune of nearly $170,000.

The Church is registered as a charitable organisation which means one-third of donations made to it may be claimed back by producing a receipt and lodging the claim with Inland Revenue.

Church pastor Naseri Masani and his wife Tasi Afuie, Church Treasurer Logotaeao Pace, along with Sunday school leader Faamanuia Mataafa, and her husband Church Secretary Aneterea Mino, were all charged with using applications for donation tax credits with intent to obtain a pecuniary advantage.

As well as overclaiming DTC for themselves, the five asked other individuals, usually members of their congregation, for personal information, including their IRD numbers. Donation receipts using those details, with false donation amounts, were issued mostly by the Treasurer Logotaeao Pace, or otherwise by the Church Pastor Naseri Masani.

Receipts were then used by one of the five to lodge DTC claims with Inland Revenue, requesting refunds be deposited into one of their own bank accounts.

Sometimes a false DTC claim would be submitted to Inland Revenue in the name of a person who had no idea a DTC claim was made.

The integrity of the tax system is an important focus for Inland Revenue and we will use all available options where dishonesty like this has led to losses for New Zealanders.

 

The Defendants were sentenced on March 8 in the Manukau District Court.

Logotaeao Pace – the Church Treasurer – plead guilty to deception, issuing 12 false and inflated donation receipts to other church members, and dishonestly using applications for DTC, intending to obtain refunds.

Pace, either by herself or with the other church officers, was involved in 53 fraudulent applications for DTC refunds, totalling $122,367. She received $34,366 personally and $28,531 was paid to other church members. None of the money has been repaid.

A further $28,531 was also paid to other Church members who used the inflated donation receipts issued by Pace.

During an interview with Inland Revenue, she admitted making the false donation tax credit claims was her idea but said donors knew that the receipts she gave them were false.

Pace said she knew what she was doing was wrong but did it for “love of money”.

She was sentenced to the maximum possible 6 months community detention and 250 hours community work. She was also ordered to pay $700 reparation within 14 days and $20 a week for the next 5 years.

 

Naseri Masani - Pastor of the church - plead guilty to dishonestly using 19 applications for DTC, intending to obtain refunds.

Each year, from 2012 to 2016, he applied for refunds for his personal donations to the Church. Each application falsely inflated the amount donated so he’d get back more money.

Naseri Masani was also involved in false DTC claims for his wife, an adult son, and another church member.  In total he personally received $21,447 and none has been repaid.

He was sentenced to 6 months community detention and 200 hours community work. He was ordered to pay $600 reparation within 14 days and $20 a week for 5 years.

 

Tasi Afuie – the pastor’s wife and the Women’s Fellowship leader – plead guilty to dishonestly using 10 applications for DTC, intending to obtain refunds.

From 2012 to 2016 Tasi Afuie made donation tax credit claims. Each donation amount was for more than she gave. She was also involved in filing false DTC claims in the names of other people. She personally received $25,978 as a result of the false claims.

She also admitted Working for Families fraud by not telling IR she had married and was living with her husband, a situation which affected her WfF entitlements. She received an additional $22,417 which she was not entitled to. None of the $48,395 received by her has been repaid.

She was sentenced to 6 months community detention and 100 hours community work. She was ordered to pay $600 reparation within 14 days and $20 a week for 5 years.

 

Faamanuia Mataafa (aka Faamanuia Mino) – the Church Sunday School leader – plead guilty to dishonestly using 25 applications for DTC, intending to obtain refunds.

Each claim stated an inflated donation amount and attached falsely inflated Church donation receipts as supporting evidence.

Analysis of her bank accounts show that the refunds received were spent on personal items, travel, and debt repayment.

She was sentenced to 4 months community detention and ordered to pay $100 a week for 5 years.

 

Aneterea Mino – the Church Secretary and husband of Faamanuia – plead guilty to dishonestly using 27 applications for DTC, intending to obtain refunds.

From 2012 to 2016, he and his wife made similar personal DTC claims and he was involved with filing false DTC claims for other people. Sometimes personal tax details were obtained without the person knowing or being told why.

Mino and Mataafa received $58,842 into their joint accounts. $5,000 has been repaid.

Mino was sentenced to 4 months community detention and ordered to pay reparations of $150 per week for the next 3 years.

 

 

 

 

Share
Tags
Court cases

Latest media releases

  • 15 March 2023 Nail your tax
  • 09 March 2023 Church leaders sentenced on fraud charges
  • 08 March 2023 Former Manhattan developer jailed for tax fraud in New Zealand
More media releases

From the courts

  • 04 February 2023 Extradited lawyer sentenced on tax fraud
  • 25 January 2023 Builder sentenced for tax evasion
  • 21 December 2022 Former tax agent sentenced
More from the courts

Moving between Inland Revenue sites

picto--truck

Heads up. We're taking you to our old site, where the page you asked for still lives

Continue to old site
Last updated: 08 Mar 2023
Jump back to the top of the page top
Inland Revenue Inland Revenue

FOLLOW US

  • Facebook
  • Twitter
  • Youtube
  • LinkedIn
  • Subscribe

CONTACT US

  • Contact Information
    • Contact us
    • Media queries
    • Tax Policy enquiries
    • Tax Technical enquiries
  • About us
  • Careers
  • International
  • About the site
  • Conditions of use
  • Privacy
  • Glossary
  • Accessibility
  • Copyright
  • MyIR Help
© Copyright 2023 Inland Revenue
New Zealand Government
Shielded website