Commonwealth Consolidated Acts

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

  (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.