Conviction and sentence of ten months home detention and 200 hours community service for tax fraud by Phillip Robert Shortt was confirmed on appeal with Justice Brewer saying this sentence was on the lenient side.
Shortt argued the trial judge was biased against him because he offered no evidence in defence. A negative inference was wrongly drawn, Shortt said. On appeal, Justice Brewer said Inland Revenue’s evidence was overwhelming and Shortt’s lawyer was invited by the trial judge to make submissions before sentence was passed about his client’s failure to give evidence.
Shortt, described as being very knowledgeable about tax affairs, was convicted on charges of GST and PAYE fraud. He set up shell companies which were then billed exorbitant amounts for work which Justice Brewer described as not amounting to anything. Some $46,400 was claimed in GST refunds. Inland Revenue paid out $18,800 before becoming suspicious. The PAYE fraud involved failure to account for $11,800.
Shortt v. Inland Revenue – High Court (12.10.18)
18.200