A Queensland woman has been sentenced in the District Court of Queensland at Brisbane to five years imprisonment with a non-parole period of 20 months for attempting to fraudulently obtain over $650,000 in GST refunds and other offences. She was also ordered to repay the amounts she fraudulently obtained.
In relation to the GST offending, Ms Amanda Burman submitted GST claims using two ABNs that were not linked to active businesses. In doing so, Ms Burman obtained over $150,000 and was denied obtaining almost a further $500,000.
Assistant Commissioner Jade Hawkins welcomed the sentence saying it serves as a warning for those involved or thinking of getting involved in GST fraud.
"Deliberately trying to get more than you're entitled to, is a crime" Ms Hawkins said.
"When you claim a refund you're not entitled to, you're stealing from the community and disadvantaging everyone who does the right thing; it's not fair and it's not ok. This result confirms the courts will punish those who engage in GST fraud heavily."
While some of Ms Burman's earlier claims were paid, ATO audits uncovered her failure to supply any evidence to prove she was running a business, as she had used ABNs registered in her name to claim GST input tax credits for a number of years. As a result, the ATO advised Ms Burman that her claims were disallowed, and that her GST registrations were cancelled.
Despite this warning, Ms Burman repeatedly reactivated her GST registration and continued to make a series of fictitious claims. On each occasion our checks confirmed Ms Burman could not provide any supporting documentation that she was running a business, and each time her claim was disallowed.
Ms Burman was prosecuted by the Commonwealth Director of Public Prosecutions after a referral from the ATO.
The sentencing of this case serves as a timely reminder for those who have participated in GST fraud, as the ATO has a significant focus on this type of activity through Operation Protego.
"We have sophisticated systems to detect and identify those who deliberately engage in in GST fraud. Your name could be next on our list, and you could face severe consequences, similar to what we have seen in this case," Ms Hawkins said. We take all reports of tax crime seriously. If you have any information to share, you can contact our Tax Integrity Centre on 1800 060 062 or visit ato.gov.au/tipoff. Reports can be made anonymously.
