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\par }}\ltrpar \sectd \ltrsect\linex0\headery708\footery708\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid990816\sftnbj {\headerr \ltrpar \pard\plain \ltrpar\s15\qc \li0\ri0\sl276\slmult1\widctlpar
\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12939279 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12939279  PAGE   \\* MERGEFORMAT }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid2779365 2}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12939279 
\par }\pard \ltrpar\s15\qc \li0\ri0\sa200\sl276\slmult1\widctlpar\tqc\tx4513\tqr\tx9026\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid990816 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs24\lang5129\langfe1033\cgrid\langnp5129\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 IN THE HIGH COURT OF THE COOK ISLANDS
\par HELD AT RAROTONGA
\par (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid2058537\charrsid12915678 CRIMINAL}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678  DIVISION)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid12915678 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12939279\charrsid3946383 CRN }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid3946383 339-348/11}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid3946383 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid3946383 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid3946383 BETWEEN}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678\charrsid3946383 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid12915678 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 PHILIP EYRE}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12939279\charrsid3946383 Informant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid3946383 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid3946383 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid3946383 AND}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678\charrsid3946383 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid12915678 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 RAROTONGA INSURANCE AGENCY LIMITED}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12939279\charrsid3946383 Defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid3946383 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par Hearing:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4671735\charrsid12915678 20 July 2011}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par 
\par Counsel:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4671735\charrsid12915678 Miss Henry}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid4671735\charrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid13654938\charrsid12915678 for}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid13654938\charrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12939279\charrsid12915678 Informant}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4671735\charrsid12915678 Mr Ngatokorua }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 for }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12939279\charrsid12915678 Defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid12939279\charrsid12915678 Sentence}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4671735\charrsid12915678 20 July 2011}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12915678 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10625219\charrsid12915678 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\lang2057\langfe1033\langnp2057\insrsid2058537\charrsid12481047 SENTENCING NOTES}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\ul\lang2057\langfe1033\langnp2057\insrsid15364713\charrsid12481047  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\lang2057\langfe1033\langnp2057\insrsid10625219\charrsid12481047 OF }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\b\ul\lang2057\langfe1033\langnp2057\insrsid9662679\charrsid12481047 C NICHOLSON J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\lang2057\langfe1033\langnp2057\insrsid10625219\charrsid12481047 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid9583513\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 \hich\af0\dbch\af0\loch\f0 [1]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
The Defendant company has pleaded guilty to 10 charges of failing to furnish incom}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 e tax returns for the financial }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 years 2000 to 2009 inclusive.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 The maximum penalty prescribed is a maximum fine not exceeding $10,000 and a minimum fine of not less than $1,000.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 That relates to each charge.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 

\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 \hich\af0\dbch\af0\loch\f0 [2]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 For the Informant Miss}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid11680057  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 Henry pointed out that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid4671735\charrsid12915678 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 ollector wrote to the Defendant company requesting that outstanding tax return}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 s be filed in February 2011 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 March 2011.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4671735\charrsid12915678 C}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 ollector also rang the Defendant company, the last telephone conversation being on 8 April.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
Ngatokorua, a Director of the company, then promised to have returns completed and filed b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 y 15 April this }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 year but that was not done, and the present charges were sworn the following month.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 Seven days later the company furnished the tax returns.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 \hich\af0\dbch\af0\loch\f0 [3]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 Miss }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 Henry correctly submitted that the offence is a strict liability offence and that the offending h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 
as occurred over a period of 10 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 years.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 She points out the need for deterrence in sentence, both specific to the Defendant company and generally to all people.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 She accepts that the Defendant company pleaded guilty at the earliest opportunity when the
 case was first called.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
She submitted that the Court consider imposing a fine within the mid range for each offence, namely about $5,000 an information.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 \hich\af0\dbch\af0\loch\f0 [4]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 Ngatokorua appeared and made submissions, he is one of two Directors of the company, they carry on business selling insurance and their income is in commission on sales.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 He said there was no intention to avoid the company}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
s tax obligations and that the company did not have professional support from accountants or lawyers, and that when it became aware that the moment had arrived and whe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902 
n it had to file the returns Mr }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 Ngatokorua, with the assistance of his daughter, prepared and filed them.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
He pointed out that the company pleaded guilty at the first available opportunity and that the company has not previously been convicted of any offence.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 The income of the company is modest and it only has office equipment and furniture as assets.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 He asked for an order of name suppression because of the effect that publication might have on clients.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 He said that, so 
far as he could recollect, the amount of tax found to be payable when the returns were filed was somewhere in the vicinity of $13,000.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 \hich\af0\dbch\af0\loch\f0 [5]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
In sentencing I take into account on the one hand the seriousness of the offence, repeated failure over a period of 10}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16008902  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 years, and the necessity and desirability for a deterrent sentence to let people know that they must file their tax returns and face the pain of having to pay tax.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 \hich\af0\dbch\af0\loch\f0 [6]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
In mitigation I take into account that there was a plea of guilty at the earliest opportunity and also that the company has not previously been convicted of any offence.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 I also take into account the modest income and assets of the company.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 \hich\af0\dbch\af0\loch\f0 [7]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 I do not make an order that the company}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 s name not be published because I consider that any har
m done does not override the seriousness of the offending.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
So, decline the application for name suppression.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 \hich\af0\dbch\af0\loch\f0 [8]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
In assessing appropriate fines for each of the 10 offences I take into account there must be a minimum fine of $1,000 for each offence, but I bear in mind the totality of what the fines will be.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 I consider therefore that it is appropriate to fine the compa
ny $2,000 on each of the 10 charges and there will therefore be fines totalling $20,000.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 In addition I order the company to pay Court costs of $30 on each of the 10 charges, making a total of $300.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 The company will therefore have to pay $20,300 to the Court.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678\charrsid12915678 
\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0\afs22 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 \hich\af0\dbch\af0\loch\f0 [9]\tab}}\pard \ltrpar
\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
Because of the modest income of the company and its small amount of assets, I order that the fine and costs be paid by instalments of no less than $1,500 per month.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid12915678  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid479743\charrsid12915678 First}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid16545720\charrsid12915678  payment 20 August 2011.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid10640997\charrsid12915678 
\par }\pard \ltrpar\qc \li0\ri0\nowidctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12915678 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid6244224\charrsid12915678 C Nicholson J}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \b\lang2057\langfe1033\langnp2057\insrsid10625219 
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