A New Tax System (Luxury Car Tax) Act 1999

Part 2 - Luxury car tax  

Division 9 - Quoting  


9-30   Improper quoting is an offence  

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

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.