Commonwealth Consolidated Acts

A NEW TAX SYSTEM (LUXURY CAR TAX) ACT 1999 - SECT 9.30

    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.

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   2 3 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs.