Christchurch, NZ — Two Christchurch residents, Richard Jody Rapana and Marlanna Shirley Diana Harris, have been jailed for tax fraud after attempting to fraudulently obtain over $400,000 in government payments and refunds.
Between 2019 and 2022, the pair dishonestly claimed income tax refunds, student loan payments, and Working for Families entitlements. According to Inland Revenue, they successfully obtained just over $115,000 they were not entitled to.
Both were charged with three representative charges of dishonestly and without claim of right using a document to obtain a pecuniary advantage.
🔹 Additional Sentences for Ongoing Offenders
Harris, who was already serving nearly four years for separate dishonesty offenses, received an additional 14-month sentence in June 2025 for her role in the tax fraud scheme.
Rapana was sentenced on September 12, 2025, receiving nine more months added to his four-year sentence for unrelated crimes, including burglary, Covid-19 wage subsidy fraud, and Facebook Marketplace fraud.
The sentencing judge highlighted aggravating factors in the case, including premeditation, offending while already serving sentences, and the personal financial gain achieved through fraud. The judge also pointed to the “huge loss” of revenue, which ultimately affects all New Zealand taxpayers.
🔹 Delayed but Thorough Investigation
Inland Revenue began investigating the pair in 2019, but temporarily paused the case while assisting the government’s Covid-19 response. Once resumed, investigators uncovered the full extent of the fraudulent claims.
The agency reaffirmed its commitment to prosecuting serious financial crimes, stating that cases like this “undermine public trust in the tax system.”
