Australian Leisure & Hospitality Group ("ALH Group") is a full subsidiary of Carlton and United Breweries. Between 1 July 2000 and 28 July 2000 the ALH Group incorrectly applied the Wine Equalisation Tax ("WET") to approximately 20 alcohol products which resulted in it over-charging consumers for these products.
In or about June 2000, Clarendon Homes (NSW) Pty Limited ("Clarendon") wrote to all clients who had signed contracts based on a tender dated prior to 29 October 1999 and whose house would not be completed by 1 July 2000, stating they would have to pay GST on the work completed after 1 July 2000 ("affected clients").
Pocket Money Limited (PML) trade in the promotion and sale of phonecards. PML advertised its international call rates in the May-September 2000 edition of 'Sydney - The Official Guide' and on its Internet site.