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.