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A New Tax System (Family Assistance and Related Measures) Act 2000
71DDebt arising in respect of child care benefit where false or misleading statement by individual—debt owed by individual
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#### 71D Debt arising in respect of child care benefit where false or misleading statement by individual—debt owed by individual
Child care benefit paid to service because of false or misleading statement by individual
(1) If:
(a) an individual knowingly makes a false or misleading statement to:
(i) an approved child care service; or
(ii) an officer; and
(b) because of the false or misleading statement, the service is:
(i) eligible under section 47 of the Family Assistance Act in respect of the child and the session; or
(ii) being so eligible, is entitled to an amount of child care benefit in respect of the child and the session; and
(c) an amount of child care benefit is paid to the service for a session of care provided by the service to a child who was in the care of the individual immediately before the session was provided;
the difference between the amount paid to the service and the amount that would have been paid if the individual had not made the statement is a debt due to the Commonwealth by the individual.
(2) For the purposes of subsection (1), the amount that would have been paid if the individual had not made the statement may be nil.
Child care benefit, paid to individual who is conditionally eligible, following service’s certificate because of false or misleading statement by individual
(3) If:
(a) an individual knowingly makes a false or misleading statement to an approved child care service; and
(b) the service, in reliance on the statement:
(i) certifies a rate under subsection 76(1) of the Family Assistance Act; or
(ii) gives a certificate relating to a weekly limit of hours under subsection 54(10), 55(6) or 56(3) of that Act; and
(c) an amount of child care benefit is paid to the individual because of the certificate;
the difference between the amount paid to the individual and the amount that would have been paid if the individual had not made the statement is a debt due to the Commonwealth by the individual.