CORPORATIONS ACT 2001
(a) for a company that has its ACN in its name - the company ' s name; or
(b) otherwise - the company ' s name and either:
(i) the expression " Australian Company Number " and the company ' s ACN; or
(ii) 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 expression " Australian Business Number " and the company ' s ABN.
Note 2: For abbreviations that can be used on a seal, see section 149 .
A company may have a duplicate common seal. The duplicate must be a copy of the common seal with the words " duplicate seal " , " share seal " or " certificate seal " added.123(3) [ Prohibition]
A person must not use, or authorise the use of, a seal that purports to be the common seal of a company or a duplicate if the seal does not comply with the requirements set out in subsection (1) or (2).123(4) [ Strict liability offence]
An offence based on subsection (3) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .