A New Tax System (Family Assistance) (Administration) Act 1999

S 173(1) amended by No 22 of 2017, s 3 and Sch 1 item 196, by substituting para (d), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (d) formerly read:

(d) the person is reckless as to whether the statement:

(i) deceives, or might deceive, an officer or an approved child care service exercising powers, or performing duties or functions, 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 of a payment of family assistance under the family assistance law; or

(iv) affects, or might affect, conditional eligibility for child care benefit by fee reduction, a weekly limit of hours, a CCB % or a schooling % applicable to a person, or the rate at which or amount in which fee reduction is applicable; or

(v) affects, or might affect, a person ' s eligibility for the special grandparent rate for a child; or

(via) affects, or might affect, eligibility for child care rebate under subsection 57EAA(1) of the Family Assistance Act, or the amount of child care rebate applicable under Subdivision AAB of Division 4AA of Part 3; or

(vi) affects, or might affect, eligibility for child care rebate under subsection 57EA(1) of the Family Assistance Act, or the amount of child care rebate applicable under Subdivision AA of Division   4AA of Part   3.

S 173(1) amended by No 25 of 2011, s 3 and Sch 1 item 47, by inserting para (d)(via), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 173(1) amended by No 50 of 2009, s 3 and Sch 1 item 34, by substituting " child care rebate " for " child care tax rebate " in para (d)(vi) (wherever occurring), effective 24 June 2009.

S 173(1)(d)(vi) inserted by No 53 of 2008, s 3 and Sch 2 item 23, applicable in relation to care provided by an approved child care service to a child on or after 1   July 2008. For transitional provisions see note under s 65EAA .

S 173(1) amended by No 118 of 2007, s 3 and Sch 1 item 67, by inserting " , or the rate at which or amount in which fee reduction is applicable " after " applicable to a person " in para (d)(iv), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 173(1) amended by No 132 of 2004, s 3 and Sch 4 item 39, by inserting para (d)(v), applicable to sessions of care provided in a week that commences after 1 January 2005.

S 173 substituted by No 137 of 2001. S 173 formerly read:

S 173 amended by No 45 of 2000. For transitional provisions see note under s 69.