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  

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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

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(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.

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History

S 174(1) amended by No 22 of 2017, s 3 and Sch 1 item 197, by substituting " provider " for " child care service " in para (a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading.

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.

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History

S 174 substituted by No 137 of 2001, s 3 and Sch 1 item 24, effective 1 October 2001. S 174 formerly read:

False statement or document  
174
A person must not knowingly or recklessly:

(a) make to an officer or an approved child care service, exercising powers, or performing duties or functions, under the family assistance law a statement that is false in any particular; or

(b) present to such an officer or an approved child care service a document that is false in any particular.

S 174 amended by No 45 of 2000, s 3 Sch 2 items 133 and 134, by inserting " or an approved child care service, " after " officer " in para (a) and " or an approved child care service " after " officer " in para (b), effective 1 July 2000. For transitional provisions see note under s 69.

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