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Home detention for tax fraud
Fotulafai Tuisaemo was charged with providing false information to Inland Revenue to obtain a tax payment and providing false information to allow someone else to obtain a refund.
He had earlier pleaded guilty to the charges and was sentenced in the Manukau District Court on 9 October to 7.5 months home detention.
Donation Tax Credits
Tuisaemo was the Chairperson of a Community Trust and provided 21 people, including himself, with donation receipts. The receipts were used to try to claim $128,800 in donation tax credits.
Inland Revenue started investigating Tuisaemo’s tax affairs and during an interview he admitted the Community donation receipts were “made up” and the trust had not received any donations.
GST offences
Between October 2022 and November 2023, Tuisaemo registered 14 companies with the Companies Office listing family and friends names as directors or shareholders.
Between November 2022 and January 2024, he filed 39 GST returns, trying to get nearly $200,000 in refunds.
Tuisaemo told Inland Revenue he made up the figures and provided false invoices and documents to substantiate the companies’ GST returns.
Ten entities obtained a total of $77,480.10 of GST refunds using the false GST returns. Others tried to obtain a further $115,270.85, but those refunds were held by Inland Revenue.
The total amount of payments or refunds the defendant and other people received was $92,211.96.
Sentencing
Judge Andrew Wiltens began with a starting point of 24 months imprisonment and then gave discounts that reduced the end sentence down to 14 months imprisonment. The final sentence was commuted down to 7.5 months home detention.
His Honour also ordered Tuisaemo to pay $10,000 in reparation, to be paid over 4 years.
Last updated:
11 Oct 2026