A man who made up fake businesses to fraudulently claim GST refunds has been jailed for two years and three months.
Andrew Myer McGirr filed false GST claims for a property maintenance business that wasn't operating, claiming $22,375 in false refunds in his name and that of another person.
He was also involved in a further $15,177 in refunds being claimed by an additional person.
McGirr was sentenced in the North Shore District Court on Tuesday on five charges of obtaining by deception.
Inland Revenue group manager investigations and advice, Patrick Goggin, said there were effective systems in place to catch those who enter false information on returns.
"The vast majority of taxpayers do the right thing and supply us with the correct information. We take criminal activity extremely seriously and continue to use new tools to identify and combat patterns of offending like this," Mr Goggin said.
"The sentence of two years and three months sends a strong message: committing tax fraud has serious consequences," he said.