Commonwealth Consolidated Acts

A NEW TAX SYSTEM (FAMILY ASSISTANCE) (ADMINISTRATION) ACT 1999 - SECT 176

  (1)   A person contravenes this subsection if:

  (a)   the person obtains a payment:

  (i)   of family assistance; or

  (ii)   under section   67EB (fee reduction amount); or

  (iii)   under section   205A or 205C (business continuity payments); and

  (b)   the person does so:

  (i)   by means of impersonation; or

  (ii)   by fraudulent means.

  (2)   A person contravenes this subsection 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 obtains, as a result, a payment:

  (i)   of family assistance; or

  (ii)   under section   67EB (fee reduction amount); or

  (iii)   under section   205A or 205C (business continuity payments).