GST fraudsters handed jail time in Operation Protego investigation

The ATO has revealed that an additional two men have been handed jail sentences for GST fraud as part of Operation Protego.

On 25 February 2025, Benjamin West was sentenced to two years in jail following an audit by the ATO that determined he was not operating a legitimate business and not entitled to the GST refunds he had claimed.

Within West’s two-year sentence, the Tax Office said he would be set to be released after serving six months in custody, on a recognisance release order of $500 and to be of good behaviour for the sentence period.

The investigation found that in February 2022, West applied for an ABN with the claim that he was providing garden and lawn maintenance services.

West provided his myGov login details to a third party who lodged six business activity statements, which allowed him to fraudulently obtain $49,226 in GST refunds before he attempted to obtain a further $25,060, which was stopped by the ATO.

The ATO also sentenced Adam Hohenberger to two years and three months in jail on 17 February 2025 for committing GST fraud.

Hohenberger was set to be released after serving eight months in custody on a recognisance release order and must be of good behaviour while also supervised by a probation officer for 19 months.

According to the ATO, Hohenberger was charged with 22 counts of obtaining a financial advantage by deception and 16 counts of attempting to obtain a financial advantage by deception.

The investigation into Hohenberger found that in May 2020, he created an ABN for a construction repair business, with which he lodged 98 business activity statements and received over $108,000, which he was not entitled to.

“During the audit process, it was discovered that Mr Hohenberger did not have the skills required to repair construction machinery and therefore he was not operating a legitimate business,” the Tax Office said.

Hohenberger was also ordered to pay $108,451 to the ATO.

The sentencing of both West and Hohenberger follows the sentencing of Thitikorn Thanawong in November 2024, as previously reported by Accountants Daily.

The Tax Office has warned all Australians that if they are not operating a business, an ABN is not necessary, and business activity statements should not be lodged.

Operation Protego is an ATO-led investigation into large-scale GST fraud promoted via social media platforms and has found 15 individuals guilty of fraud since it was first introduced in May 2022.

“For those who may be tempted by the promise of big gains, the ATO has sophisticated risk models. We work with banks, law enforcement agencies and other organisations to share information and detect fraud,” the Tax Office said.

“We also have access to intelligence through community tip offs and other information sources. The SFCT brings together the knowledge, resources and experience of relevant law enforcement and regulatory agencies to identify and address the most serious and complex forms of financial crime.”