KEY POINTS:
A Levin man has been jailed for failing to pay more than $136,000 in tax.
Graham Hamilton, 61, pleaded guilty in Porirua District Court yesterday to charges of not filing GST returns and not providing income tax returns.
The charges related to Hamilton's operation of Wellington fruit and vegetable market Vivian Willis Greens in Willis St.
Inland Revenue began investigations in 2003 after police found a number of invoices while executing a search warrant at Hamilton's home.
The invoices were issued by Hamilton under several names, including his own, Vivian Willis Greens, and a number of companies.
The court was told that when Inland Revenue interviewed Hamilton he denied being responsible for the operation of Vivian Willis Greens. He said he ran the business for some Indian people.
However, he refused to provide their names and all inquiries had pointed to Hamilton being responsible.
Sentencing Hamilton to 15 months' jail on each charge, to be served concurrently, Judge Bruce Davidson highlighted the prolonged offending, the significant amount of money involved, and the deliberate nature of the offending.
He said no sentence less than imprisonment would be acceptable. Not to imprison Hamilton might encourage others to not comply with tax regulations. However he did give Hamilton the option to apply for home detention.
Inland Revenue manager legal and technical support Colin Hutchins said Inland Revenue had extensive experience in investigating cash businesses.
"Businesses that operate outside the tax system obtain an unfair advantage over the majority of honest businesses that meet their obligations," he said.
"Inland Revenue treats such cases seriously and the court has endorsed this view."
- NZPA
