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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.