Former Australian Taxation Office staffer walks free after defrauding taxpayers in GST scam

A former Australian Taxation Office worker from Brisbane who defrauded taxpayers of $105,000 in a GST scam, and spent it on her lavish lifestyle has avoided jail.

Eva Ellen Dierens arrives at the Brisbane's District Court. Picture: NewsWire/Tertius Pickard

A former Australian Taxation Office staffer who defrauded taxpayers of $105,000 in a GST scam made popular on TikTok, and spent it on her lavish lifestyle has walked free from court.

Brisbane District Court was told on Wednesday Eva Ellen Dierens had created a fictitious house-cleaning business, then facilitated the lodging of $105,000 worth of fake GST refund claims.

The 28-year-old from Woolloongabba spent the money on tattoos, teeth straightening, an overseas holiday and a car loan, the court heard.

Dierens, who currently runs a hair braiding business, cried as Judge Ian Dearden let her walk free from court strict monitoring conditions, and embraced her tearful family who watched from the public gallery.

She pleaded guilty to one count of dishonestly obtaining a gain from the Australian Taxation Office while she was at North Maleny in the Sunshine Coast Hinterland.

She turned to crime due to her coercive-controlling and domestically violent boyfriend, her immaturity and her severe depression, defence counsel Anna Cappellano submitted.

“That connection between her mental health at the time, and her offending, also in the context of domestically violent relationship, leads to the situation where there is a reduced moral culpability and a reduced significance of general deterrence and denunciation,” Ms Cappellano submitted.

Eva Ellen Dierens cried after court.

Judge Dearden described her crimes as extraordinarily lucrative and easy to do, and accepted that Dierens was a victim of coercive control by her former boyfriend at the time, and sentenced her to an 18 month prison term with immediate release.

She must abide by a three-year $500 good behaviour bond and supervision by probation and parole for two years.

A conviction was recorded.

Federal Prosecutor Alice Tanzer-Wilde unsuccessfully submitted that the only appropriate penalty was actual jail time.

“It looks on the face of it like ‘money for jam’, but of course, there is, and must be, a price to pay,” Judge Dearden said of Dierens’ dishonest GST refunds.

“This is extremely serious offending... it was a fraud on the Commonwealth, it was a fraud which was easily carried out, but was much more difficult to detect... there is no other alternative... other than a prison sentence,” Judge Dearden said.

“I’m ultimately - in the very unusual circumstances of your case - persuaded that the collation of various matters in mitigation ultimately persuade me that it is appropriate in your particular circumstances... to impose a sentence which does not involve actual custody at this stage,” he said.

The court heard that Dierens pocketed $70,000 of the funds, and she paid $34,950 to others involved in the scheme.

She admitted to her role in the dishonest scheme and was willing and able to give a statement to the Australian Taxation Office about her ex-boyfriend and others alleged roles in her crime but the statement never happened.

Eva Ellen Dierens picture from Facebook

Her ex-boyfriend, named in court as Zachariah Ahmed, was never charged over Dierens crime, Ms Tanzer-Wilde told the court.

Ms Tanzer-Wilde stated that Dierens was motivated by greed and got $105,000 in GST refunds between February 1, 2022 and May 4, 2022 by lodging seven false business activity statements with the ATO.

She gave her MyGov login details and authentication codes to her boyfriend at the time and another unnamed person, the court heard.

Ms Tanzer-Wilde described Dierens’ actions as deliberate and persistent as it required several

steps to lodge BAS returns and multiple phone calls to the ATO.

Dierens previously worked for the ATO as a customer service officer.

Dierens now owns Eva Ellen Braiding trading from a rented chair at Fade and Slice Barbers in Rochedale South and offering cornrows, braids and dreadlocks, her online listing states.

She has repaid the $105,000.

Originally published as Former Australian Taxation Office staffer walks free after defrauding taxpayers in GST scam