Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part III - Liability to Taxation  

Division 2 - Rebate of tax by reference to exports  

SECTION 16U (Repealed by 101 of 2006)  

16U   Obtaining rebate by fraud  
A person shall not, by wilful act, default or neglect, by fraud, art or contrivance or by a wilfully false statement:

(a) obtain or attempt to obtain a determination of a rebate entitlement to which he is not entitled; or

(b) obtain or attempt to obtain a determination of a rebate entitlement of an amount exceeding the amount of the rebate entitlement to which he is entitled.

Penalty: In the case of an offence against paragraph (a) of this section, not less than One hundred dollars and the amount of the rebate entitlement or more than One thousand dollars and treble the amount of the rebate entitlement, and in the case of an offence against paragraph (b) of this section, not less than One hundred dollars and the amount of the excess or more than One thousand dollars and treble the amount of the excess.