R v Gilchrist - [2007] 1 NZLR 499

Revenue — Tax evasion — Whether entailed failure to provide accurate information as to amount of tax due — Amount of tax due correctly assessed — Steps taken to prevent Commissoner of Inland Revenue collecting tax from taxpayer’s debtors — Whether done with intent to evade payment of tax — Tax Administration Act 1994, ss 143A and 143B(1)(b) and (f).