David Alexander NICHOLSON - 12/10/2017

Parole Hearing

Under section 21(2) of the Parole Act 2002

David Alexander NICHOLSON

Hearing: 12 October 2017

at [withheld] via Video Conference to

New Zealand Parole Board, Wellington

Members of the Board:

  • Judge J P Gittos QSO (Panel Convenor)
  • Ms P Rose
  • Dr S Davis


1. David Alexander Nicholson is a 54 year old man serving a sentence of two years and two months imposed upon him for some 13 representative charges of tax evasion.  The index offending reflects a lengthy span of some seven years during which substantial tax evasions were perpetrated by the defendant whilst working as a IT services provider to the Otago University.  The sentencing Judge noted that a loss of some $600,000 to the revenue was assessed and also that Mr Nicholson had previously been bankrupted by the IRD for tax debts.
2. Apart from the index offending he has no previous convictions.  When he was last before the Board in April 2017 the Board noted that he had no rehabilitation scheduled in view of his extraordinarily low RoC*RoI and no release plan had been presented.
3. At this stage Mr Nicholson presents with a release plan which will provide him with both accommodation and employment as a technical consultant to a radio broadcasting organisation known as [withheld] in [withheld].  The position is unchanged so far as any rehabilitation is concerned, but realistically given the nature of his offending and his low RoC*RoI it is unlikely that any suitable programme will be put before him during the remainder of his sentence.
4. The Board overall is of the view having considered the release proposal and discussed matters with Mr Nicholson that he does not now present as an undue risk and may appropriately be released.  He is to be released accordingly on parole with effect from 24 October upon the following conditions, all of which are to prevail until six months after sentence end date:

(1) Undertake and complete an assessment for any programmes I counselling that maybe recommended by the Probation Officer and abide by the rules of the programme/counselling to the satisfaction of the Probation Officer.
(2) To reside at [withheld] and not to move from that address without the prior written approval of a Probation Officer.
(3) To notify your Probation Officer prior to starting, terminating or changing your position or place of employment.
(4) To undertake budgeting advice counselling to the satisfaction of the Probation Officer and programme provider.
(5) Not to be involved in the handling or management of the money, or the financial accounts or transactions, of any other person, organisation, or business, without the prior written approval of a Probation Officer.
(6) Not to engage in any employment or have any role in the affairs of any business, trust, company or voluntary organisation without the prior written approval of a Probation Officer.

Judge J P Gittos QSO
Panel Convenor