Criminal Code Act 1983

(a) the person damages, destroys or conceals an accounting document; and

(b) the person engages in the conduct mentioned in paragraph (a) with the intention of obtaining a gain from another person or causing a loss for another person; and

Maximum penalty: Imprisonment for 7 years.

Note for subsection (1)(c)

See section 43AGA in relation to the meaning of and fault element for dishonest conduct.

(2) Subsection (1)(b) is the fault element for the conduct in subsection (1)(a).

(i) makes, or concurs in making, an entry that is false or misleading in a material particular in an accounting document; or

(ii) omits, or concurs in omitting, a material particular from an accounting document; and

(b) the person engages in the conduct mentioned in paragraph (a) with the intention of obtaining a gain from another person or causing a loss for another person; and

Maximum penalty: Imprisonment for 7 years.

Note for subsection (3)(c)

See section 43AGA in relation to the meaning of and fault element for dishonest conduct.

(4) Subsection (3)(b) is the fault element for the conduct in subsection (3)(a).

(a) the person produces to another person, or makes use of, an accounting document; and

(b) the person engages in the conduct mentioned in paragraph (a) with the intention of obtaining a gain from another person or causing a loss for another person; and

(c) the document is false or misleading in a material particular and the person is reckless in relation to that circumstance; and

Maximum penalty: Imprisonment for 7 years.

Note for subsection (5)(d)

See section 43AGA in relation to the meaning of and fault element for dishonest conduct.

(6) Subsection (5)(b) is the fault element for the conduct in subsection (5)(a).

accounting document means any account, record or document made or required for any accounting purpose or any similar purpose or for any financial transaction.