Elaboración de planimetría propia

Extract from L Evans, A Grimes and B Wilkinson, Economic Reforms in New Zealand 1984-95, The Pursuit of Efficiency: (December 1996), Vol. 34 Issue 4, Journal of Economic Literature 1856, page 1859 showing the extent of the economic and fiscal reforms during the 1984 – 1995 years.

Appendix 3.

Crimes Act 1961

66 Parties to offences (1)

Every one is a party to and guilty of an offence who— (a) Actually commits the offence; or

(b) Does or omits an act for the purpose of aiding any person to commit the offence; or (c) Abets any person in the commission of the offence; or

(d) Incites, counsels, or procures any person to commit the offence.

(2) Where 2 or more persons form a common intention to prosecute any unlawful purpose, and to assist each other therein, each of them is a party to every offence committed by any one of them in the prosecution of the common purpose if the commission of that offence was known to be a probable consequence of the prosecution of the common purpose.

229A Taking or dealing with certain documents with intent to defraud

Every one is liable to imprisonment for a term not exceeding 7 years who, with intent to defraud,—

(a) Takes or obtains any document that is capable of being used to obtain any privilege, benefit, pecuniary advantage, or valuable consideration; or

(b) Uses or attempts to use any such document for the purpose of obtaining, for himself or for any other person, any privilege, benefit, pecuniary advantage, or valuable consideration.]

228 Dishonestly taking or using document

Every one is liable to imprisonment for a term not exceeding 7 years who, with intent to obtain any property, service, pecuniary advantage, or valuable consideration,—

(a) dishonestly and without claim of right, takes or obtains any document; or (b) dishonestly and without claim of right, uses or attempts to use any document.]

Companies Act 1993

373 Penalty for failure to comply with Act

Subsection (3) A person convicted of an offence against any of the following sections of this Act is liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years:

[(a) section 261(6A) (which relates to the power of liquidators to obtain documents and information):]

[(b) section 273(2) (which relates to certain prohibited conduct):]

[(c) 274(2) section (which relates to the duty to identify and deliver property).]

(4)

A person convicted of an offence against any of the following sections of this Act is liable to imprisonment for a term not exceeding 5 years or to a fine not exceeding $200,000: Section 304(6) (which relates to false claims by unsecured creditors in liquidations): (b) Section 305(11) (which relates to false claims by secured creditors in liquidations): (c) Section 377 (which relates to false statements):

(d) Section 378 (which relates to the fraudulent use or destruction of property): (e) Section 379 (which relates to falsifying records):

(f) Section 380 (which relates to carrying on business fraudulently):

(g) Section 382(4) (which relates to persons prohibited from managing companies):

(h) Section 383(5) (which relates to acting as a director of a company while prohibited by the Court):

(i) Section 385(9) (which relates to acting as a director of a company or taking part in the management of a company while prohibited by the Registrar).

[(j) section 386A(2) (which relates to acting as a director of a phoenix company).] Serious Fraud Office Act 1990

45 Offence to obstruct investigation, etc

Every person commits an offence, and is liable on conviction on indictment,—

(a) In the case of an individual, to imprisonment for a term not exceeding 12 months or to a fine not exceeding $15,000:

(b) In the case of a corporation, to a fine not exceeding $40,000,— who,—

(c) Without lawful justification or excuse, resists, obstructs, or delays any member of the Serious Fraud Office in the exercise of any power conferred by section 9 of this Act; or (d) Without lawful justification or excuse, refuses or fails to—

(i) Attend before the Director; or (ii) Answer any question; or (iii) Supply any information; or (iv) Produce any document; or

(v) Provide any explanation; or

(vi) Comply with any other requirement,—

as required pursuant to the exercise of any power conferred by section 9 of this Act; or (e) In the course of complying with any requirement imposed pursuant to section 5 or section 9 of this Act, gives an answer to any question, or supplies any information, or produces any document, or provides any explanation, knowing that it is false or misleading in a material particular or being reckless as to whether it is so false or misleading.

46 Offence to destroy, alter, or conceal records, etc

(1) Every person commits an offence, and is liable on conviction on indictment to imprisonment for a term not exceeding 2 years or to a fine not exceeding $50,000, who, with intent to defeat any investigation being carried out or likely to be carried out by the Serious Fraud Office, or with intent to prevent the Serious Fraud Office exercising any power under this Act,—

(a) Destroys, alters, or conceals any book, document, or record; or (b) Sends any book, document, or record out of New Zealand.

(2) If, in any prosecution for any such alleged offence, it is proved that the person charged with the offence has—

(a) Destroyed, altered, or concealed any book, document, or record; or (b) Sent any book, document, or record out of New Zealand,—

the onus of proving that in so doing that person had not acted in contravention of this section shall lie on that person.

47 Offence to resist search

Every person commits an offence, and is liable on summary conviction to imprisonment for a term not exceeding 3 months or to a fine not exceeding $5,000, who intentionally resists, obstructs, or delays any person executing, or assisting in the execution of, any warrant issued under this Act.

Appendix 4.