A New Tax System (Family Assistance) (Administration) Act 1999
PART 6
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PROVISIONS RELATING TO INFORMATION
Division 3
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False statements etc
Subdivision B
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Offences
SECTION 174
False statement or document
174(1)
A person contravenes this subsection if:
(a) the person makes a statement or presents a document to an officer or an approved provider exercising powers, or performing duties or functions, under the family assistance law; and
(b) the statement or document is false in any particular; and
(c) the person is reckless as to whether the statement or document is false in any particular.
174(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 element of the offence that a power, duty or function is a power, duty or function under the family assistance law.
A person contravenes this subsection if:
(a) the person makes a statement or presents a document to an officer or an approved provider exercising powers, or performing duties or functions, under the family assistance law; and
(b) the statement or document is false in any particular; and
(c) the person is reckless as to whether the statement or document is false in any particular.
View history note
Hide history note174(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 element of the offence that a power, duty or function is a power, duty or function under the family assistance law.