Despite the provisions of Part 3 and the entitlement Acts, if:
(a) you make a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and
(b) you do so knowing that, or reckless as to whether, the statement:
(i) is false or misleading in a material particular; or
(ii) omits any matter or thing without which the statement is misleading in a material particular; and
(c) the amount of a grant or benefit that would have been payable to you in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to you in respect of that claim period;
you are disqualified, and are taken to have been disqualified, from receiving that grant or benefit in relation to the period:
(d) beginning at the start of that claim period; and
(e) ending at the end of 2 years or such shorter period as is determined by the Commissioner.
Note: Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953 .