Product Grants and Benefits Administration Act 2000

In force

This text since 14 Oct 2024law://au/act/2000/61/sec_5__def_false_statement@2026-11-15

Contents

ABN has the meaning given by section 41 of the A New Tax S…
amount includes a nil amount.
approved form has the meaning given by section 995-1 of th…
assessment includes an assessment of a nil amount.
benefit means a grant that is covered by this Act that is…
claim period has the meaning given by section 12.
Commissioner means the Commissioner of Taxation.
electronic signature means an entity’s unique identificati…
entitlement Act means an Act under which the entitlement t…
entity has the meaning given by section 37 of the A New Ta…
false statement means a statement (whether made orally, in…
general interest charge means the charge worked out under…
goods includes a substance and a tangible thing.
grant means a grant that is covered by this Act that is kn…
overpayment debt means so much of an amount paid, or purpo…
scheme debt means:
trustee includes an executor and an administrator.
you: if a provision of this Act or an entitlement Act uses…

false statement means a statement (whether made orally, in a document or in any other way) that:

(a)is false or misleading in a material particular; or

(b)omits any matter or thing without which the statement is misleading in a material particular;

but does not include a statement made in a document produced under paragraph 353-10(1)(b) or (c) in Schedule 1 to the Taxation Administration Act 1953).

Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.

Product Grants and Benefits Administration Act 2000

Defined terms · 22

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