Document ID: chunk:federal_register_of_legislation:C2024C00452:section:30
Version: federal_register_of_legislation:C2024C00452
Segment Type: section
Provision Reference: s 30
Character Range: 29219–30643

30  Disqualification for aiding and abetting etc. fraud
  Despite the provisions of Part 3 and the entitlement Acts, if:
 (a) 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
 (b) the entity does 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 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
 (d) you:
 (i) aided, abetted, counselled or procured the making of the statement by the entity; or
 (ii) 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;
you are disqualified, and are taken to have been disqualified, from receiving that grant or benefit in relation to the period:
 (e) beginning at the start of that claim period; and
 (f) 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.