A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 172 False statement in connection with claim
A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 172
False statement in connection with claim(1) A person contravenes this section if:
(a) the person makes a statement; and
(b) the statement is false or misleading; and
(c) the person is reckless as to whether the statement is false or misleading; and
(d) the statement is made in connection with, or in support of, the person's or any other person's claim for family assistance.
(2) The reference in paragraph (1)(d) to a claim for family assistance includes the following:
(a) an application referred to in paragraph 67CD(4)(a) (ACCS (grandparent));
(b) an application referred to in paragraph 67CD(6)(a) (ACCS (transition to work));
(c) a declaration referred to in paragraph 67CH(1)(c)
(ACCS (child wellbeing) for an approved provider).