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

PART 6 - PROVISIONS RELATING TO INFORMATION

Division 3 - False statements etc

Subdivision B - Offences

SECTION 175 Obtaining payment where no entitlement

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175(1)
A person contravenes this section if:

(a) the person obtains a payment of family assistance; and

(b) the person does so knowing that he or she is:

(i) not entitled to the payment; or

(ii) only entitled to part of the payment.

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History

S 175 amended by No 22 of 2017, s 3 and Sch 1 items 198 and 199, by inserting " (1) " before " A person " and substituting para (a), effective 2 July 2018. For application, saving and transitional provisions, see note under Pt 3A heading. Para (a) formerly read:

(a) the person obtains a payment of family assistance (other than child care rebate for a week under Subdivision AAB or for a quarter under Subdivision AA of Division 4AA of Part 3); and

S 175 amended by No 25 of 2011, s 3 and Sch 1 item 48, by inserting " for a week under Subdivision AAB or " in para (a), applicable in relation to income years beginning on or after 1 July 2011. For transitional provisions see note under s 49C(1) .

S 175 amended by No 50 of 2009, s 3 and Sch 1 item 35, by substituting " child care rebate " for " child care tax rebate " in para (a), effective 24 June 2009.

S 175 amended by No 53 of 2008, s 3 and Sch 2 item 24, by inserting " (other than child care tax rebate for a quarter under Subdivision AA of Division 4AA of Part 3 ) " in para (a), 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 175 substituted by No 137 of 2001, s 3 and Sch 1 item 25, effective 1 October 2001. S 175 formerly read:

Knowingly obtaining payment where no entitlement
175
A person must not knowingly obtain a payment of family assistance to which the person is not entitled, or only entitled in part.

S 175 amended by No 45 of 2000, s 3 Sch 2 item 135, by omitting " or recklessly " after " knowingly " , effective 1 July 2000. For transitional provisions see note under s 69.

175(2)
Paragraph (1)(a) is taken to include a reference to a provider or an individual who obtains a fee reduction amount.

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