You must not, in relation to any supply or ^* importation of a ^* luxury car:

(a)

^* quote an ^* ABN:

(i)

in circumstances in which you are not entitled to quote; or

(ii)

in contravention of subsection 9-15(1); or

(b)

in any other way falsely quote an ABN.

Maximum penalty: 20 penalty units.

Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Note 3: Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs.