A New Tax System (Australian Business Number) Act 1999

PART 2 - REGISTERING FOR ABN PURPOSES  

Division 9 - Offences  

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]  

*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.