Rates and Charges (Rebates and Deferments) Act 1992

A person who —

for the purposes of any application under this Act, knowingly provides information that is false or misleading in any material particular; or

omits to notify an administrative authority of a change of circumstances, as required by section 35; or

for the purpose of trying to obtain a benefit under this Act, purports —

to retain an entitlement, knowing that the entitlement as registered had ceased to exist; or

to be an eligible person, knowing that the eligibility had ceased,

A prosecution for an offence under subsection (1) must be commenced within 5 years after the date on which the offence was allegedly committed.