Christchurch Builder Sentenced to Home Detention for $260,000 Tax Evasion
A Christchurch builder has been sentenced to seven months of home detention for failing to declare more than $260,000 in income tax, highlighting the ongoing efforts of Inland Revenue (IR) to combat tax evasion.The case underscores the serious consequences faced by individuals who attempt to conceal income from tax authorities.
A Pattern of Deception and Flight
Gary Terence Moss,who arrived in New Zealand from the UK in 2014,systematically evaded taxes for over a year before attempting to flee the country in July 2023. He appeared in the Christchurch district Court last week and was sentenced on one representative charge and one single charge of evading or attempting to evade the assessment or payment of income tax. Along with the home detention sentence,Moss was ordered to pay $20,000 in reparations.
Moss began working as a self-employed builder in 2016, but according to IR, he failed to declare any salary or wage income thereafter. He also neglected to file tax returns between 2019 and 2022, and submitted a false income tax return in 2023.
The scheme began to unravel in May 2023 when IR informed Moss of an impending audit. Bank statements revealed undeclared income, prompting moss to immediately research the cost of moving household goods to Australia. concurrently, he assured IR he would file the outstanding returns.He then quickly paid for travel arrangements, requested an early release from his tenancy, and filed the deliberately inaccurate 2023 tax return.
International Attempts to Evade Justice
Following notification of the audit, Moss departed for Melbourne, Australia, in July 2023 and actively ignored all communication attempts from IR. Despite his efforts to distance himself, Moss repeatedly accessed his myIR account from IP addresses in Perth, Australia, between May and july 2024, though he consistently failed to open any official messages. He briefly returned to New Zealand in September 2024, accessing his account from Dunedin, but again ignored any pending communications.
Charges were officially filed by Inland Revenue in September 2024, calculating the total income tax shortfall at $267,368.09. In a final attempt to rectify the situation, a tax agent hired by moss filed amended returns for the period of 2019-2023 in February of this year. However, these amended returns were rejected due to the omission of income deposited into another of moss’s bank accounts.
This case serves as a stark reminder that attempts to evade tax obligations, even across international borders, will ultimately be pursued by authorities. The sentence handed down to Moss demonstrates the seriousness with which New Zealand treats tax fraud.
Here’s a breakdown answering the “Why, Who, What, and How” questions:
* Who: gary Terence Moss, a Christchurch builder who arrived in New Zealand from the UK in 2014.
* What: Moss systematically evaded paying income tax on over $260,000 earned from his building business between 2016 and 2023. He failed to file returns, submitted a false return, and attempted to flee the country.
* Why: Moss intentionally concealed his income to avoid paying income tax.
* How did it end?: Moss was sentenced to seven months of home detention and ordered to pay $20,000 in reparations to Inland Revenue. His attempts to evade justice by fleeing to
