21Disqualification of claimant for fraud

21 Disqualification of claimant for fraud

Despite the provisions of Part 2, if:

(a) you make a false statement to a person who is exercising powers, or performing functions, under or in connection with this 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 fuel grant that would have been payable to you in respect of a grant period if the statement was not false exceeds the amount of the fuel grant properly payable to you in respect of that grant period;

you are disqualified, and are taken to have been disqualified, from receiving a fuel grant for any use of diesel fuel or alternative fuel that occurs, or occurred, at any time during:

(d) the period:

(i) beginning at the start of that grant period; and

(ii) ending at the end of 30 June 2003; or

(e) if the Commissioner determines a shorter period in relation to you—that shorter period.

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