13 Nov 2023

Man sentenced to 8 months home detention after pleading guilty to forging GST returns

4:39 pm on 13 November 2023
Christchurch Court building

Jackson Leon Maxwell Tauhinu was sentenced to eight months home detention in the Christchurch District Court. Photo: RNZ / Nate McKinnon

A Christchurch man has narrowly avoided being sent to prison after pleading guilty to forging GST returns.

Jackson Leon Maxwell Tauhinu in the Christchurch District Court last week was sentenced to eight months' home detention, on three charges of dishonestly using a document to obtain a pecuniary advantage and two charges of knowingly using a forged document to obtain a pecuniary advantage.

Tauhinu registered for GST last September, describing his business as a clothing retailer, while he was receiving a benefit.

He forged documents to claim more than $52,000 in refunds, but only received $702.49 of what he asked for.

Judge Tony Couch said Tauhinu escaped a prison sentence by the "slimmest of margins" and the offending was a gross breach of trust, as the tax system relies heavily on people's honesty.

Inland Revenue told the court this type of offending was heavily premeditated. Each time Tauhinu filed a GST return or provided supporting documents to Inland Revenue, he knew they were forged. He also sent numerous web messages to Inland Revenue in relation to these returns and requests for information.

His lawyer said Tauhinu was a puppet in the offending as he had not actually submitted the false returns and forged documents but had refused to identify the gang member responsible.

Tauhinu was ordered to repay the $702.49 he received.