A New Tax System (Family Assistance) (Administration) Act 1999
PART 6
-
PROVISIONS RELATING TO INFORMATION
Division 3
-
False statements etc
Subdivision B
-
Offences
SECTION 172
False statement in connection with claim
172(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.
172(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).
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.
View history note
Hide history note172(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).