Melbourne woman sentenced to four years imprisonment for dishonestly obtaining almost $600,000 in GST refunds
The Offending
On 3 November 2021, Ms Tahra Wyntjes registered herself as a sole trader for a business purportedly providing cleaning services. Between 17 November 2021 and 11 March 2022, she lodged 27 false Business Activity Statements (BAS) with the ATO, comprising eight original BAS and 19 amended BAS lodgements. In the BAS, she overstated the total sales, GST on sales and GST on purchases purportedly made for her cleaning business. Ms Wyntjes did not carry on any business activity and had no business income or expenses throughout the period of offending.
As a result of lodging the 27 BAS, Ms Wyntjes dishonestly obtained GST refunds of $599,349 and attempted to dishonestly obtain a further $259,976.
The Matter
Ten weeks after lodging her first fraudulent BAS, on 28 January 2022, the ATO commenced a review of Ms Wyntjes’ BAS lodgements. The ATO completed the audit and concluded that Ms Wyntjes was not carrying on a business and was not entitled to any of the GST refunds she received.
The ATO referred the matter to the CDPP and Ms Wyntjes was charged with 20 offences contrary to section 134.2(1) of the Criminal Code (Cth) and nine offences contrary to sections 11.1(1) and 134.2(1) of the Criminal Code. Ms Wyntjes entered a plea of guilty to two charges of dishonestly obtaining a financial advantage by deception and attempting to commit the same offence, contrary to sections 134.2(1), 11.1(1) and 134.2(1) of the Criminal Code at committal on 9 February 2024. A plea hearing was initially listed for 8 April 2024 at the Latrobe Valley Circuit Court but was administratively adjourned on multiple occasions for the defence to obtain further material pertaining to Ms Wyntjes’ mental health and personal background.
Sentence
The sentence hearing took place before the Melbourne County Court on 17 September 2024, with judgment handed down on 16 October 2024.
On 16 October 2024, Ms Wyntjes was sentenced to four years’ imprisonment, with a non-parole period of two years and four months. She was also ordered to pay $599,349 in reparations to the Commissioner of Taxation.
Relevant links:
Sentence judgment – DPP v Wyntjes [2024] VCC 1618 (16 October 2024) (austlii.edu.au)
ATO media release 16 October 2024 – Victorian woman sentenced over GST fraud | Australian Taxation Office