In March last year, the Herald on Sunday reported on how the police successfully applied to freeze $11m of assets belonging to a Gisborne farmer following a joint investigation with the Inland Revenue Department. Seven months later, IRD laid 38 criminal charges but the farmer was granted name suppression - despite his name being previously published in connection with the case - which lapsed only last month.
The identity of a Gisborne farmer charged with a $16 million tax evasion can now be revealed.
Name suppression has lapsed for John Richard Bracken who was charged in July last year with 38 countsof alleged dishonest use of a document to gain a pecuniary advantage.
The Inland Revenue Department alleges Bracken falsely claimed his business ran at a loss over a four-year period ending in July 2018.
The 54-year-old has pleaded not guilty and the case is heading to a High Court trial. Bracken indicated he might speak with the Herald on Sunday about the case, but was prevented by suppression orders.
When told the suppression had lapsed, Bracken said a new suppression order was in place although he didn't request it. A High Court registrar later confirmed no suppression orders were in place.
Bracken previously told the Herald on Sunday he had done "absolutely nothing wrong".
"What I've done is fine [regarding tax affairs], I've done it for 20 years and a lot of other people do it," he said.
He made those comments when the Herald on Sunday revealed $11m of assets belonging to Bracken had been frozen by a High Court order.
Bracken and his wife live on a 1680ha farm near Gisborne, which was restrained by the High Court in December 2018 after a police application under the Criminal Proceeds Recovery Act.
The farm - valued at $7m - was frozen along with three residential properties in Gisborne, a holiday home in Opotiki, $650,000 in bank funds, tractors, quad bikes, a digger, several utes including a late model Dodge Ram, as well as a 6.5m fishing boat.
The $16m tax fraud allegations underpin both the freezing orders sought by the police Asset Recovery Unit and the Inland Revenue prosecution.
Cases taken under the Criminal Proceeds Recovery Act are determined by the civil level of proof, the "balance of probabilities", rather than the much higher criminal evidential threshold of "beyond reasonable doubt".
This means that even if Bracken is successful in defending the Inland Revenue criminal prosecution, he could still lose his assets in the separate civil proceedings.
Bracken previously said having his assets frozen made him feel "basically guilty" before any evidence was heard in court.
"It's quite a horrible situation here," Bracken said in March last year.
"Our funds are frozen, we don't have a lawyer, we're not really sure what avenue we're going down to fight it."
Seven months after his assets were restrained, the IRD charged Bracken with the 38 counts of GST fraud and he was granted name suppression until the order lapsed last month.
Bracken has previously claimed his innocence on the grounds of tikanga, a Māori concept which has a wide range of different meanings.
Tikanga can be interpreted as correct procedure, custom and protocol and does have a legitimate place in law, depending on subject matter and context.
In a Resource Management Act prosecution taken by the Gisborne District Council last year, in relation to earthworks on the Bracken farm, Bracken said he had been given permission by tangata whenua. As such, he claimed New Zealand's legal system had no jurisdiction over him.
He was found guilty of five of the RMA charges and one breach of an abatement notice, but acquitted of six other charges.
Website of the Year/cloudfront-ap-southeast-2.images.arcpublishing.com/nzme/V7UUIB3VYRML4HJ6NX2P4LZZNY.jpg)
