A New Tax System (Luxury Car Tax) Act 1999

Part 2 - Luxury car tax  

Division 9 - Quoting  

9-30  

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.