Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 13.35

    You must not, in relation to any dealing with wine:

  (a)   quote an * ABN for the purposes of this Act:

  (i)   in circumstances in which you are not entitled to quote; or

  (ii)   in contravention of subsection   13 - 20(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   23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs.