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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.

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