A Tauranga man convicted of fraud will remain behind bars after his application to substitute jail time for home detention was abandoned.

Raymond Anthony Andrews, 63, was sentenced to 15 months' jail on March 13 after earlier being found guilty by a jury on 25 counts of breaching the Insolvency Act.

At the time of sentencing, Judge Thomas Ingram denied Andrew's application for leave to substitute his jail sentence to home detention, a decision Andrews later appealed.

On June 11 Andrew's lawyer Bill Nabney filed an application appealing the judge's decision.

But on July 4 the application was dismissed after Andrews decided to abandon the appeal and serve the jail sentence.

Andrews was bankrupted in April 2008 through a creditors' petition following four failed businesses.

As an ‘undischarged bankrupt' he is forbidden to enter into, carry on or take part in the management of any business without the consent of the Official Assignee.

According to the summary of facts, between 2008 and 2011 Andrews opened two bank accounts and used them in the purchase and use of hair removal equipment that was later found to have equated to more than $100,000 of undeclared income.

Andrews established two companies - Laserentals Ltd and The Laser Rental Company.

A woman director was named, but her role was confined to administration while Andrews directed the business employing staff and negotiating contracts.

In May 2009 another company Medprolasers and/or MedPro Ltd was incorporated. It listed Andrews' son living in Queensland listed as director, but its registered office was Andrews' Moffat Road, Tauranga address.

Using that company Andrews engaged in the supply of laser hair removal equipment for commission banked into his personal account.

Andrews came unstuck in mid-2011 after he approached a Tauranga salon which booked clients for him for laser hair removal. He then told the salon he didn't have a machine and needed $1150 to cover shipping.

About the same time Andrews was also involved in the drawn out purchase of a laser hair removal machine from an Auckland seller. He found the machine on TradeMe and took it away for testing, leaving a cellphone as collateral.

He returned days later stating he was on-selling the machine in Tauranga and swapped the cellphone for his daughter's passport.

A purchase price of $1400 was negotiated, but never paid.

Other counts relate to Andrews' arranging the lease on a property for which he never paid the bond and was always late with the rent, and arranging a power supply for the Tauranga office of Laser Rentals Ltd that was unpaid.

Then on June 7, this year Andrews was sentenced to a further six months jail by Judge Ingram after pleading guilty to one charge of obtaining $56,358.34 by deception.

The $56,358 was from a series of payments Andrews received from a woman who purchased a hair removal machine from him, but never received it.

'The charge doesn't relate directly to Andrews' bankruptcy but does have a considerable overlap with the charges I dealt with earlier,” Judge Ingram said in his sentencing notes.

He was also ordered to pay $20,000 in reparation to be paid off at $20 a week. The first payment is due 42 days after he is released from prison.

Andrews is eligible for parole after serving two thirds of his sentence and is therefore able to be released on September 25, 2013.