CTHIn ForceAct
A New Tax System (Luxury Car Tax) Act 1999
9‑30 Improper quoting is an offence9‑30 Improper quoting is an offence
Start here
Get a plain-English read of 9‑30 Improper quoting is an offence
Turn the raw legal text into a practical explanation grounded in A New Tax System (Luxury Car Tax) Act 1999.
9‑30 Improper quoting is an offence
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.