Gordon Campbell | Parliament TV | Parliament Today | News Video | Crime | Employers | Housing | Immigration | Legal | Local Govt. | Maori | Welfare | Unions | Youth | Search

 


Judgment: Brent John Gilchrist v The Queen

Supreme Court of New Zealand

15 December 2006

MEDIA RELEASE – FOR IMMEDIATE PUBLICATION

Brent John GILCHRIST v The Queen

(SC 69/2006) [2006] NZSC 109

PRESS SUMMARY

This summary is provided to assist in the understanding of the Court’s judgment. It does not comprise part of the reasons for that judgment.

The full judgment with reasons is the only authoritative document. The full text of the judgment and reasons can be found at www.courtsofnz.govt.nz.

The Supreme Court has unanimously dismissed an appeal against conviction under s 143B of the Tax Administration Act 1994, which relates to tax evasion and similar offences. The appellant, Mr Gilchrist, ran a tax consultancy business called E-Tax Trust which he controlled as sole director of the trustee company for the business.

Between June 2001 and August 2003 GST was not paid in respect of the business. In an attempt to recover tax the Commissioner, on two occasions, used a provision under s 157 of the TAA requiring debtors of the business to pay their debts to the Inland Revenue Department rather than E-Tax Trust.

In July 2003 IRD issued a written notice under s 17 of the TAA requiring the provision of financial information relating to the business. Upon receipt of the notice Mr Gilchrist assigned the debts of the business to a company and then knowingly did not provide the requested information. This was to preempt any further s 157 notice in relation to business debtors. Mr Gilchrist was prosecuted under s 143B(1)(b) of the TAA for knowingly not providing the requested information intending to evade the payment of tax. The Supreme Court rejected Mr Gilchrist’s argument that in the light of the history of the tax laws his conduct did not amount to an offence under the section. The Supreme Court also rejected his argument that the section could only apply in cases where there had been a wilful evasion of assessment and not where a proper assessment had been made but only payment had been evaded.

ENDS

See... Judgment: Brent John Gilchrist v The Queen

© Scoop Media

 
 
 
 
 
Parliament Headlines | Politics Headlines | Regional Headlines

 

Sector Opposes Bill: Local Government Bill Timeframe Extended

The Minister of Local Government Peseta Sam Lotu-Iiga has asked the Select Committee to extend the report back date for the Local Government Act 2002 Amendment Bill (No 2). More>>

ALSO:

Breed Laws Don’t Work: Vets On New National Dog Control Plan

It is pleasing therefore to see Louise Upston Associate Minister for Local Government calling for a comprehensive solution... However, relying on breed specific laws to manage dog aggression will not work. More>>

ALSO:

Not Waiting On Select Committee: Green Party Releases Medically-Assisted Dying Policy

“Adults with a terminal illness should have the right to choose a medically assisted death,” Green Party health spokesperson Kevin Hague said. “The Green Party does not support extending assisted dying to people who aren't terminally ill because we can’t be confident that this won't further marginalise the lives of people with disabilities." More>>

ALSO:

General Election Review: Changes To Electoral Act Introduced

More effective systems in polling places and earlier counting of advanced votes are on their way through proposed changes to our electoral laws, Justice Minister Amy Adams says. More>>

Gordon Campbell: On Our Posturing At The UN

In New York, Key basically took an old May 2 Washington Post article written by Barack Obama, recycled it back to the Americans, and still scored headlines here at home… We’ve had a double serving of this kind of comfort food. More>>

ALSO:

Treaty Settlements: Bills Delayed As NZ First Pulls Support

Ngāruahine, Te Atiawa and Taranaki are reeling today as they learnt that the third and final readings of each Iwi’s Historical Treaty Settlement Bills scheduled for this Friday, have been put in jeopardy by the actions of NZ First. More>>

ALSO:

Gordon Campbell: On The Damage De-Regulation Is Doing To Fisheries And Education, Plus Kate Tempest

Our faith in the benign workings of the market – and of the light-handed regulation that goes with it – has had a body count. Back in 1992, the free market friendly Health Safety and Employment Act gutted the labour inspectorate and turned forestry, mining and other workplace sites into death traps, long before the Pike River disaster. More>>

Get More From Scoop

 

LATEST HEADLINES

 
 
 
 
 
 
 
 
 
Politics
Search Scoop  
 
 
Powered by Vodafone
NZ independent news