CTHIn ForceAct
A New Tax System (Luxury Car Tax) Act 1999
9‑30 Improper quoting is an offence9‑30 Improper quoting is an offence
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#### 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.