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.
Khad Pty Ltd, trading as Professionals Edge Hill operates a real estate agency in Cairns. In early 2000, the real estate agency sent out two letters to ex-tenants requesting payment for alleged debts.
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".
Ecom Computers published a newspaper advertisement in the Icon section of the SMH on 27 May 2000 which stated that customers could "Beat the GST" in relation to computer packages. The Commission was concerned that the representations may have misled customers into buying computer packages on the belief that the price of computer packages would rise following the introduction of the GST.
