Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 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.

  (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).