Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 23

Identification offences

             (1)  * You must not purport to identify yourself by using:

                     (a)  a number that is not an * ABN as if it were an ABN; or

                     (b)  an ABN that is not your own.

Penalty:  Imprisonment for 2 years.

             (2)  * You must not purport to identify an * entity that is an * associate of yours by using:

                     (a)  a number that is not an * ABN as if it were an ABN; or

                     (b)  an ABN that is not the entity's own ABN.

Penalty:  Imprisonment for 2 years.

             (3)  * You commit an offence if:

                     (a)  you purport to identify yourself as being registered under this Act as the representative of an * entity; and

                     (b)  you are not the registered representative of the entity.

Penalty:  Imprisonment for 2 years.



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