Product Grants and Benefits Administration Act 2000

an entity makes a false statement to a person who is exercising powers, or performing functions, under or in connection with this Act or an entitlement Act; and

the entity does so knowing that, or reckless as to whether, the statement:

is false or misleading in a material particular; or

omits any matter or thing without which the statement is misleading in a material particular; and

the amount of a grant or benefit that would have been payable to the entity in respect of a claim period if the statement was not false exceeds the amount of the grant or benefit properly payable to the entity in respect of that claim period; and

you:

aided, abetted, counselled or procured the making of the statement by the entity; or

were in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the making of the statement by the entity;

beginning at the start of that claim period; and

ending at the end of 2 years or such shorter period as is determined by the Commissioner.

Recklessly making a false statement can be an offence against section 8N of the Taxation Administration Act 1953.