Auckland man sentenced for $112,000 wage subsidy fraud

Douglas James Whiting submitted 43 fraudulent applications between April 2020 and June 2022. Of these applications, 29 were approved, resulting in payments of $112,451.40 that he was not entitled to receive.

The investigation found Whiting made applications in his own name as a full‑time sole trader and further applications using the identity of another individual without their knowledge.

Whiting also submitted employer applications in the name of a legitimate business, using the details of people who had worked for that business.

The company's director confirmed she had not authorised the applications and did not recognise the contact details used.

None of the funds paid from these applications were passed on to the workers named. Instead, the money was deposited into accounts controlled by Whiting.

The money was used for cash withdrawals, transfers to other people and personal expenses.

Whiting also attempted to obtain a further $47,176.00 through unsuccessful applications.

District Court Judge Prudence McGuire noted the significant breach of trust, particularly because the offending occurred during the exceptional circumstances of the COVID-19 pandemic.

Reparation of  $112,451.40 was ordered.

A total of 78 people have been sentenced in wage subsidy cases, and another 45 people are still before the courts as part of MSD’s programme of work on wage subsidy fraud and integrity. Since the scheme started, more than $843.6 million* in wage subsidies has been repaid.

For more information about the Wage Subsidy Integrity and Fraud Programme please see here.

*Figures at 30 September 2026