A New Tax System (Luxury Car Tax) Act 1999
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.
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