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Home / Business / Personal Finance / Tax

Scaffolding company director gets home detention for $558k tax fraud

Tom Raynel
By Tom Raynel
Multimedia Business Reporter·NZ Herald·
3 Apr, 2025 10:23 PM2 mins to read

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Victoria Sabrina Kalapa transferred funds to her personal account to avoid PAYE payments. Photo / File

Victoria Sabrina Kalapa transferred funds to her personal account to avoid PAYE payments. Photo / File

An Auckland woman who transferred company funds into a personal account to avoid paying PAYE deductions to Inland Revenue has been sentenced to home detention.

Victoria Sabrina Kalapa, the former sole director and shareholder of Gold Standard Scaffolding Ltd (GSSL), was sentenced to 12 months’ home detention in the Auckland District Court on April 2.

Kalapa was charged with aiding or abetting a company she controlled to make PAYE deductions which it didn’t pay to Inland Revenue, with the total core tax that remains unpaid totalling $558,884.58.

The company began operating in 2019 before being liquidated four years later in 2023. Kalapa’s husband was the business’ operating manager.

Inland Revenue started investigating the business in July 2023, with its bank accounts showing deposits of $4.5 million over four years and withdrawals of roughly the same amount over the same period.

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But more than $2m in “drawings” were transferred into Kalapa’s personal bank accounts, as well as nearly half a million dollars of “wages”.

However, analysis of the business’ bank accounts showed that by transferring the funds to her personal bank account, Kalapa was not only putting GSSL into an insolvent position, but was helping the company commit tax offences.

According to Inland Revenue, between November 20, 2019 and April 20, 2023, GSSL didn’t transfer any PAYE payments to Inland Revenue, other than a single $500 payment.

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That was despite the business having sufficient funds in the account during that period to pay them in full or in part.

During Inland Revenue’s investigation, it was contacted by Kalapa who requested an instalment arrangement for GSSL. That was agreed to but eventually failed because of missed payments.

The total assessed PAYE not paid by the due dates was $560,584.58, with $1700 in late payments and transfers.

The court ordered that Kalapa pay $13,000 in reparations at $50 per week.

Tom Raynel is a multimedia business journalist for the Herald, covering small business, retail and tourism.

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