Undertaking date

Undertaking type

s.87B undertaking

Reference number



ss. 52, 53(e), 75AU

Company or individual details

  • Name

    Lincraft Pty Limited ("Custom Made" Division)


    004 275 914


Lincraft-Custom Made quoted GST inclusive prices for all curtain and blind orders placed on and after 10 May 2000 on the assumption that these orders would not be delivered before 1 July 2000. For orders delivered ahead of schedule and prior to 1 July, Lincraft-Custom Made adjusted the price by removing GST and adding Wholesale Sales Tax, ("WST").

On 30 June 2000 the Commission raised concerns with Lincraft that its Custom Made division may have engaged in price exploitation, contrary to section 75AU of the Trade Practices Act 1974, ("The Act"), by charging GST inclusive prices on blinds and curtains delivered prior to 1 July 2000. The Commission also expressed concern that Lincraft's Custom Made division may have engaged in misleading or deceptive conduct in contravention of ss52 and 53(e) of the Act, by making false representations relating to the application of GST and WST.

In response to the Commission's concerns Lincraft immediately conducted a thorough audit of its Custom Made division and found that the tax liability had been miscalculated on a small number of accounts. To resolve the matter, Lincraft has provided a refund and gift certificate to consumers who were overcharged, and has agreed to implement a Trade Practices Compliance Program.