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.
Moore Talk Communications Pty Ltd, trading as MT Marketing, acts as a dealer for RSL COM Personal Communications Pty Ltd. MT Marketing promoted mobile phone and access plan packages by way of telemarketing activities across Australia.
Express Promotions ran a promotion that sought to encourage businesses to use their $200 GST Direct Assistance Certificate ("GST certificate") with the company. The promotional forms included statements such as "Do you want $200 worth of free stationery?" with only some forms having a disclaimer to the statement in small font: "By using your $200 GST Direct Assistance Certificate".