Fifteen charges also included her knowingly failing to provide a GST return to Inland Revenue.
The unpaid PAYE and associated deductions totalled $60,993 and the GST owing was $122,633.
The total unpaid tax liability was $183,626.
The New Zealand Law Society National prosecutions manager Mark Treleaven said rather than paying $60,993 to the Commissioner, she used the money for personal expenses such as mortgage payments, overseas travel, alcohol, private school fees and a monthly payment for a Jaguar car.
The Disciplinary Tribunal struck Ms Kelly off the roll and ordered her to pay the New Zealand Law Society costs of $12,683 and to reimburse the costs of the hearing.