Dellapond Pty Ltd T/A Amazing Fences - s.87B undertaking

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. The invoices included a statement that: "If payment received by [Amazing Fences] prior to 30 June 2000, please deduct 10% GST."

The ACCC wrote to Amazing Fences on 22 June 2000 to express concern that by it may have made a misrepresentation as to price in breach of s. 53(e) of the Act by representing that GST was payable on accounts for goods and services supplied before 1 July 2000 where the account was paid after 1 July 2000. Further, that if Amazing Fences actually received an amount for GST on goods and services supplied before 1 July 2000 then it may engage in price exploitation in breach of s. 75AU of the Act.

Amazing Fences has undertaken not to represent that GST is payable on goods and services supplied before 1 July 2000. Further, it will not charge or seek to charge GST for goods and services supplied before 1 July 2000 and will refund any money so collected to date.

Amazing Fences will also implement a trade practices compliance program.