A New Tax System (Australian Business Number) Act 1999
23Identification offences
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23 Identification offences
(1) *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.
(2) *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.
(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.