Taxation Administration Act 1953

keeps 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 in whole or in part) illegible, indecipherable, incapable of identification or, if they are kept in the form of a data processing device, incapable of being used to reproduce information;

makes 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;

engages in conduct that results in the alteration, defacing, mutilation, falsification, damage, removal, concealing or destruction of any accounts, accounting records or other records (whether in whole or in part); or

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

deceiving or misleading the Commissioner or a particular taxation officer;

hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence);

hindering or obstructing the investigation of a taxation offence;

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

defeating the purposes of a taxation law;