23 September 2022

Tax Fraud: Sami v. Inland Revenue

The High Court refused Rajesh Sami leave to appeal his 2017 conviction for tax fraud; his last ditch effort to avoid deportation to Fiji.

Sami pleaded guilty in 2017 to Inland Revenue charges of tax fraud totalling some $669,800; failing to declare cash jobs for income tax and failing to register for GST or to pay GST over a seven year period. Sami worked as a builder.  He was sentenced to two years ten months imprisonment.

On his release, Sami was issued with a deportation order.  He is a Fiji citizen and a New Zealand resident, but is not a New Zealand citizen. The High Court was told Sami unsuccessfully appealed his deportation to the Immigration and Protection Tribunal. A claim to refugee status was also unsuccessful.

He then asked the High Court for leave to appeal his conviction for tax fraud; an attempt to remove the reason for his deportation.  His appeal rights had lapsed four years previously.

Sami said he would never have pleaded guilty if he had known conviction would result in deportation.  He has lived in New Zealand for about 24 years.  His wife and three children also live in New Zealand.

Sami said there had been a miscarriage of justice; his lawyer did not warn him that conviction could result in deportation.  Sami’s defence lawyer advised him to plead guilty in order to get a sentencing discount.  This was appropriate advice, Justice Davison said.  Even if the possibility of deportation had been raised at sentencing, there was never any realistic possibility that the trial judge could be persuaded to discharge Sami without conviction, he said.  Any appeal against conviction was hopeless, Justice Davison ruled.

Sami v. Inland Revenue – High Court (23.09.22)

22.170