Commonwealth Numbered Acts

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

Misuse of ABN
(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.


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