Corporations Act 2001
A company must set out its name on all its public documents and negotiable instruments. 153(2)
Subject to sections 154 and 155 , if the company ' s ACN is not used in its name, the company must also set out with its name, or with 1 of the references to its name, either:
(a) the expression " Australian Company Number " followed by the company ' s ACN; or
(b) if the last 9 digits of the company ' s ABN are the same, and in the same order, as the last 9 digits of its ACN - the words " Australian Business Number " followed by the company ' s ABN.
If the company ' s name appears on 2 or more pages of the document or instrument, this must be done on the first of those pages.
Note 1: If a company has a common seal, its name and ACN or ABN must be set out on the seal (see section 123 ).
Note 2: A public company must display its name at its registered office. Every company must display its name at places at which the company carries on business and that are open to the public (see section 144 ).
Note 3: Section 149 provides that " ACN " is an acceptable abbreviation of " Australian Company Number " , and that " ABN " is an acceptable abbreviation of " Australian Business Number " .
Note 4: In any case where the company ' s ACN would be used, the company ' s ABN may be used instead if section 1344 is satisfied.
An offence based on subsection (1) or (2) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .