Criminal Code Act 1995

For the purposes of this Division, if:

a person appropriates property belonging to another without meaning the other permanently to lose the thing itself; and

the person’s intention is to treat the thing as the person’s own to dispose of regardless of the other’s rights;

For the purposes of this section, a borrowing or lending of a thing amounts to treating the thing as the borrower’s or lender’s own to dispose of regardless of another’s rights if, and only if, the borrowing or lending is for a period and in circumstances making it equivalent to an outright taking or disposal.

For the purposes of this section, if:

a person has possession or control (lawfully or not) of property belonging to another; and

the person parts with the property under a condition as to its return that the person may not be able to perform; and

the parting is done for purposes of the person’s own and without the other’s authority;

See also paragraph 131.7(2)(a).