A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES

Division 9 - Offences

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SECTION 23 IDENTIFICATION OFFENCES

23(1) [Identifying yourself]

* You must not purport to identify yourself by using:

(a) a number that is not an * ABN as if it were an ABN; or

(b) an ABN that is not your own.

Penalty: Imprisonment for 2 years.

23(2) [Identifying an associate]

* You must not purport to identify an * entity that is an * associate of yours by using:

(a) a number that is not an * ABN as if it were an ABN; or

(b) an ABN that is not the entity's own ABN.

Penalty: Imprisonment for 2 years.

23(3) [Offence]

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* You commit an offence if:

(a) you purport to identify yourself as being registered under this Act as the representative of an * entity; and

(b) you are not the registered representative of the entity.

Penalty: Imprisonment for 2 years.