I have just come across a situation where an indivual is including a
separate GST component in their Tax Invoice, yes it stated "Tax Invoice",
however a search with abr.gov.au reveals they are not registered for GST.
Looks like an easy scam to pick up an extra 10% income.
Organisations that have claimed back this GST credit now face the prospect
of having to repay it if they are audited by the ATO. They would then need
to contact this individual to reclaim the GST as they were not entitled to
However what can happen to the individual? Should they be made to pay the
GST to the ATO. Can they be prosecuted for this type of thing?