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

PART 6 - PROVISIONS RELATING TO INFORMATION  

Division 3 - False statements etc  

Subdivision B - 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.