Despite the provisions of Part 3 and the entitlement Acts, if:
- (a)
- you
make 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
- (b)
- you do so knowing that, or reckless as to whether, the statement:
- (i)
- is false or misleading in a material particular; or
- (ii)
- omits any matter or thing without which the statement is misleading in a
material particular; and
- (c)
- the amount of a grant or benefit that would have been payable to you in
respect of a claim period if the statement was not false exceeds the amount of
the grant or benefit properly payable to you in respect of that claim period;
you are disqualified, and are taken to have been disqualified, from receiving
that grant or benefit in relation to the period:
- (d)
- beginning at the start of that claim period; and
- (e)
- ending at the end of 2 years or such shorter period as is determined by
the Commissioner.
- Note: Recklessly making a false statement can be an offence against
section 8N of the Taxation Administration Act 1953 , and knowingly making
a false statement can be an offence against section 8P of that Act.
Commonwealth Numbered Acts