Criminal Code Act Compilation Act 1913

Being a director or officer of a corporation or company, receives or possesses himself as such of any of the property of the corporation or company otherwise than in payment of a just debt or demand, and, with intent to defraud, omits either to make a full and true entry thereof in the books and accounts of the corporation or company, or to cause or direct such an entry to be made therein; or

Being a director, officer, or member of a corporation or company, does any of the following acts with intent to defraud, that is to say —

Destroys, alters, mutilates, or falsifies, any book, document, valuable security, or account, which belongs to the corporation or company, or any entry in any such book, document, or account or is privy to any such act; or

Makes or is privy to making any false entry in any such book, document, or account; or

Omits or is privy to omitting any material particular from any such book, document, or account;