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

PART 6 - PROVISIONS RELATING TO INFORMATION

Division 3 - False statements etc

Subdivision B - Offences

SECTION 173 False statement to deceive

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173(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 person is reckless as to whether the statement:

(i) deceives, or might deceive, an officer or an approved provider exercising powers, or performing duties, under the family assistance law; or

(ii) affects, or might affect, an entitlement to a payment of family assistance under the family assistance law; or

(iii) affects, or might affect, the rate or amount of a payment of family assistance under the family assistance law; or

(iv) affects, or might affect, eligibility for CCS for a child.

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History

S 173(1) amended by No 22 of 2017, s 3 and Sch 1 item 196, by substituting para (d), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (d) formerly read:

(d) the person is reckless as to whether the statement:

(i) deceives, or might deceive, an officer or an approved child care service exercising powers, or performing duties or functions, under the family assistance law; or

(ii) affects, or might affect, an entitlement to a payment of family assistance under the family assistance law; or

(iii) affects, or might affect, the rate of a payment of family assistance under the family assistance law; or

(iv) affects, or might affect, conditional eligibility for child care benefit by fee reduction, a weekly limit of hours, a CCB % or a schooling % applicable to a person, or the rate at which or amount in which fee reduction is applicable; or

(v) affects, or might affect, a person ' s eligibility for the special grandparent rate for a child; or

(via) affects, or might affect, eligibility for child care rebate under subsection 57EAA(1) of the Family Assistance Act, or the amount of child care rebate applicable under Subdivision AAB of Division 4AA of Part 3; or

(vi) affects, or might affect, eligibility for child care rebate under subsection 57EA(1) of the Family Assistance Act, or the amount of child care rebate applicable under Subdivision AA of Division 4AA of Part 3.

S 173(1) amended by No 25 of 2011, s 3 and Sch 1 item 47, by inserting para (d)(via), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 173(1) amended by No 50 of 2009, s 3 and Sch 1 item 34, by substituting " child care rebate " for " child care tax rebate " in para (d)(vi) (wherever occurring), effective 24 June 2009.

S 173(1)(d)(vi) inserted by No 53 of 2008, s 3 and Sch 2 item 23, applicable in relation to care provided by an approved child care service to a child on or after 1 July 2008. For transitional provisions see note under s 65EAA .

S 173(1) amended by No 118 of 2007, s 3 and Sch 1 item 67, by inserting " , or the rate at which or amount in which fee reduction is applicable " after " applicable to a person " in para (d)(iv), effective 29 June 2007. For application and transitional provisions see note under Pt 8A heading.

S 173(1) amended by No 132 of 2004, s 3 and Sch 4 item 39, by inserting para (d)(v), applicable to sessions of care provided in a week that commences after 1 January 2005.

173(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 following elements of the offence:

(a) the element that a power, duty or function is a power, duty or function under the family assistance law;

(b) the element that a payment is a payment under the family assistance law.

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