Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 13.35

                   You must not, in relation to any dealing with wine:

                     (a)  quote an * ABN for the purposes of this Act:

                              (i)  in circumstances in which you are not entitled to quote; or

                             (ii)  in contravention of subsection 13-20(1); or

                     (b)  in any other way falsely quote an ABN.

Maximum 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.