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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".
From 1 May 2000 Amazing Fences sent invoices to 216 customers for the building of fences that included a sale amount and an amount for GST.
TS Burstow Funerals Pty Ltd (Burstows) operate a benefit fund to cater for pre-paid funerals.
Dural Pharmacy distributed a letter to account customers by post.
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.
Mr Clegg, and his company Geoff Clegg Enterprises P/L (formerly Watergear Distributors P/L), are respondents in a matter that was instituted by the Commission in the Brisbane Federal Court on 13 July 1999.
A customer of Advanced Hair Studios store alleged that a staff member represented that the prices of hair replacement units would increase by 10% as of 1 July 2000 because of the new tax system.