A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 173 False statement to deceive
A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 173
False statement to deceive(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 person is reckless as to whether the statement:
(i) deceives, or might deceive, an officer or an approved provider exercising powers, or performing duties, under the family assistance law; or
(ii) affects, or might affect, an entitlement to a payment of family assistance under the family assistance law; or
(iii) affects, or might affect, the rate or amount of a payment of family assistance under the family assistance law; or
(iv) affects, or might affect, eligibility for CCS for a child.
(2) For the purposes of an offence against section 177 that relates to a contravention of subsection (1) of this section, strict liability applies to the following elements of the offence:
(a) the element that a power, duty or function is a power, duty or function under the family assistance law;
(b) the element that a payment is a payment under the family
assistance law.