Family Assistance Legislation Amendment (Jobs for Families Child Care Package) Act 2017 (22 of 2017)

Schedule 1   Main amendments

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

201   Sections 175AA, 175A and 176

Repeal the sections, substitute:

176 Payment obtained by fraud

(1) A person contravenes this subsection if:

(a) the person obtains a payment:

(i) of family assistance; or

(ii) under section 67EB (fee reduction amount); or

(iii) under section 205A (business continuity payments); and

(b) the person does so:

(i) by means of impersonation; or

(ii) by fraudulent means.

(2) A person contravenes this subsection 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 obtains, as a result, a payment:

(i) of family assistance; or

(ii) under section 67EB (fee reduction amount); or

(iii) under section 205A (business continuity payments).