s 230
In forceIncorrect accounts and statements
Part 17Incorrect records
230 Incorrect accounts and statements
(1)
A company must not, in purported compliance with section 141, prepare any accounts or statements in such a way that they do not correctly record and explain the matters or things to which they relate.
(2)
A company commits an offence if:
(a)
the company is subject to a requirement under subsection (1); and
(b)
the company engages in conduct; and
(c)
the company’s conduct contravenes the requirement.
Penalty: 150 penalty units.
(3)
Strict liability applies to paragraph (2)(a).
Note:
For strict liability, see section 6.1 of the Criminal Code.
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