A New Tax System (Wine Equalisation Tax) Act 1999
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.
Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Section 23 of the A New Tax System (Australian Business Number) Act 1999 provides penalties for misuse of ABNs.