Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)

Schedule 6   ABN changes

Part 2   Amendments commencing on Proclamation

A New Tax System (Australian Business Number) Act 1999

54   At the end of section 23

Add:

(3) *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.