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

A person contravenes this section if:

the person makes a statement; and

the statement is false or misleading; and

the person is reckless as to whether the statement is false or misleading; and

the person is reckless as to whether the statement:

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

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

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

affects, or might affect, eligibility for CCS for a child.

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:

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

the element that a payment is a payment under the family assistance law.