Section 159A — Child Support (Assessment) Act 1989: Statements made recklessly etc.

(1) A person commits an offence if: (a) the person makes a statement to an officer; and (b) the statement: (i) is false or misleading in a material particular; or (ii) omits any matter or thing without which the statement is false or misleading in a material particular; and (c) the person is reckless as to whether the statement is a statement of that kind. Penalty: 5 penalty units. (2) In a prosecution of a person for an offence against subsection (1), if, having regard to: (a) the person’s abilities, experience, qualifications and other attributes; and (b) all the circumstances surrounding the alleged offence; the person has acted without taking reasonable care as to the accuracy and completeness of the statement, or with intentional disregard to the requirements to obtain and provide relevant information, the person is to be taken to have been reckless as to whether the statement is false or misleading in a material particular. (3) A reference in subsection (1) to a statement made to an officer is a reference to a statement made to a person exercising powers under or in relation to this Act, whether the statement is made orally, in a document or in any other form, and includes, for example, a statement: (a) made in an application, form, notification, appeal or other document made, given or lodged, or purporting to be made, given or lodged, under this Act; or (b) made in answer to a question asked of the person under this Act; or (c) made in any information given, or purporting to have been given, under this Act.