Invoices for three of machines were prepared and made out to the Dalal Forest Trust.
Bank cheques were also made out, but the purchases never took place. Instead, Stacker re-banked the cheques into the trust's account.
Stacker then gave a copy of the invoices and bank cheques to his tax agent to claim back the GST. The tax agent then unknowingly filed the false tax returns.
Stacker was previously prosecuted by the Serious Fraud Office and convicted for similar offences. In 2009, he was banned from being a company director for five years.
He was sentenced for his latest offending to six months home detention and fined $5000.
IRD acting group manager Tony Morris said Stacker was fully aware the money he was claiming in tax returns wasn't his.
"Despite knowing what he was doing was wrong, Stacker didn't stop," he said.