A New Tax System (Wine Equalisation Tax) Act 1999

Part 3 - Quoting  

Division 13 - Quoting for dealings in wine  

13-35   13-35   Improper quoting is an offence  
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.




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