Taxation Administration Act 1999

keep any accounts, accounting records or other records in such a way that they—

do not correctly record and explain the matters, transactions, acts or operations to which they relate; or

are (whether wholly or partly) illegible, indecipherable or incapable of being identified; or

cannot be displayed and printed out or otherwise reproduced in legible form; or

make a record of any matter, transaction, act or operation in such a way that it does not correctly record the matter, transaction, act or operation; or

alter, deface, mutilate, falsify, damage, remove, conceal or destroy any accounts, accounting records or other records (whether wholly or partly); or

do or omit to do any other act or thing to any accounts, accounting records or other records;

deceiving or misleading the commissioner or another tax officer; or

hindering or obstructing the investigation of a tax offence; or

hindering or obstructing the commissioner or another tax officer (otherwise than in the investigation of a tax offence); or

hindering, obstructing or defeating the administration, execution or enforcement of a tax law; or

defeating the purposes of a tax law.