[2020] NZREADT 20 - AJS Rental Ltd - penalty (1 May 2020) [pdf, 165 KB]
...submitted for AJS that its conduct in failing to provide monthly reconciliations within the prescribed period must be regarded as mistakes, albeit mistakes which have been found to be reckless (but not wilful). She submitted that AJS has been working carefully with the Public Trust to ensure that it never makes such mistakes again. [18] Ms Hwang acknowledged that this is not the first charge AJS has faced, but submitted that its prior failure did not involve any ill-intention or de...