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

A person contravenes this subsection if:

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

the statement or document is false in any particular; and

the person is reckless as to whether the statement or document is false in any particular.

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.