An Auckland superyacht interior designer has been sentenced to 11 months home detention and ordered to pay NZ$250,000 in reparations towards unpaid tax relating to two companies.
Charles Stuart Robinson was sentenced in the Auckland District Court on 16 December on 40 charges of aiding and abetting two companies – Robinson Interiors Ltd (RIL) and Platinum Window Systems Ltd (PWSL) – to take PAYE from staff wages but not pass the money on to the Inland Revenue.
Robinson was the sole director and shareholder of both companies.
As employers, both companies were obligated to deduct PAYE on behalf of employees, file the returns by their due date and pay the deductions from employees to Inland Revenue.
However an investigation by Inland Revenue found that from August 2018 until February 2021 RIL failed to pay IR any of the NZ$688,563.44 that was due as PAYE.
PAYE not paid
In addition, between February 2019 and February 2021 NZ$217,293.41 in PAYE from PWSL was not paid.
The total assessed PAYE that was not paid by the due dates is NZ$905, 856.85.
An analysis of Robinson’s financial records found that trade creditors were paid in preference to PAYE and funds were also transferred between companies.
Robinson also paid more than NZ$122,000 to his bank account which was used to pay personal bills such as private school fees, personal rental payments, and purchases at luxury brands such as Louis Vuitton.
Voluntary liquidation
Robinson was also found to have fraudulently claimed more than NZ$250,000 from COVID-19 relief schemes, including a Small Business Cashflow Scheme. The money has not been repaid.
Both companies have been placed into voluntary liquidation and Robinson was declared bankrupt in May 2022.
Robinson was sentenced to 11 months home detention in his luxury $7 million property – one month shy of the maximum allowed – and ordered to pay NZ$250,000 in reparations towards the unpaid tax.
