Criminal Code Act 1983

(a) the person is an officer of a body corporate or unincorporated association or purports to be an officer of a body corporate or unincorporated association; and

(b) the person publishes or concurs in the publishing of a document containing a statement or account; and

(c) the person engages in the conduct mentioned in paragraph (b) with the intention of deceiving members or creditors of the body corporate or unincorporated association about the body corporate's or unincorporated association's affairs; and

(d) the document is false or misleading in a material particular and the person has knowledge of that circumstance.

Maximum penalty: Imprisonment for 7 years.

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

creditor, of a body corporate or unincorporated association, includes a person who has entered into a security for the benefit of the body corporate or unincorporated association.

officer, of a body corporate or unincorporated association, includes:

(a) any member of the body corporate or unincorporated association who is concerned in its management; and

(b) any person purporting to act as an officer of the body corporate or unincorporated association.