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.
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