Five, including Mrs Eli Devoy, receive sentences.
The Supreme Court rejected the appeal by Barrie Skinner and David Rowley.
Michael McDonald pleaded guilty to four charges of theft by a person in a special relationship.
Case in hands of police as lenders complain of write-offs. With special feature audio.
Research shows New Zealand treats welfare fraudsters much more harshly than it does tax evaders. With special feature audio.
SFO alleges between 2007 and 2013 Michael McDonald took money from clients to pay their taxes but kept it himself.
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