Inland Revenue said the actions were a deliberate attempt to hide income.

A plasterer and seller of health food supplements who aligned himself with anti-tax movements has been given home detention for tax evasion.

David John Buisson, 69, of Whangamata was sentenced in the Tauranga District Court to 12 months' home detention and 300 hours of community work for evading the assessment and payment of $214,668 in GST and income tax.

Inland Revenue legal services leader Karen Whitiskie said Buisson's attitude showed a complete disregard towards his tax obligations.

"This is someone who's experienced in business and knew his responsibilities but intentionally evaded them.

READ MORE:

* Jail for painter who failed to file tax returns

* Tax evading Hamilton tradie gets nine months home detention

* Waikato restaurateurs punished for $230,000 tax fraud

"He chose to consistently align himself with anti-tax groups and advisers, adopting various schemes purely to avoid paying tax."

Buisson took deliberate actions to hide his income and refused to co-operate and provide necessary documentation during two audits. He also took active steps to defeat debt collection efforts.

Whitiskie said Buisson was not naïve or gullible about the how the tax evasion schemes worked, and the court rejected his evidence regarding his honest belief they were lawful.

"The court found instead that he had done everything he could to evade paying tax and even though he knew his obligations, he sought advice that would suit his purposes.

"There's nothing clever about shirking your responsibility to contribute towards the essential services we all need, such as roads, healthcare and pensions.

"Those that participate in anti-tax groups and schemes should reflect on this sentence."

Buisson declared himself bankrupt in 2016, so will not have to pay the tax bill.