Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
(1) A person shall not keep subsidy records that do not correctly record or explain any matter to which they relate.
Penalty:
(a) in the case of a natural person—30 penalty units;
(b) in the case of a body corporate—150 penalty units.
(2) A person is not guilty of an offence against subsection (1) in relation to any records if the person adduces evidence that he or she did not know, and could not reasonably be expected to have known, that the records did not correctly record or explain the matters to which they relate, and the evidence is not rebutted by the prosecution.
(3) A person shall not recklessly or knowingly keep subsidy records that do not correctly record or explain any matter to which they relate.
Penalty:
(a) in the case of a natural person—50 penalty units or imprisonment for 6 months, or both;
(b) in the case of a body corporate—250 penalty units.
(4) A person shall not perform a defined act in relation to a subsidy record or records with the intention of—
(a) deceiving or misleading the Commissioner or another subsidy officer;
(b) hindering or obstructing the investigation of an offence against this Act, or a debt under this Act;
(c) hindering, obstructing or defeating the administration, execution or enforcement of this Act; or
(d) defeating the purposes of this Act.
Penalty:
(a) in the case of a natural person—50 penalty units or imprisonment for 6 months, or both;
(b) in the case of a body corporate—250 penalty units.
(5) In this section, a reference to the keeping by a person of subsidy records that do not correctly record and explain the matters to which they relate includes a reference to the making of such a subsidy record by the person.
(6) In this section—
(a) keeping subsidy records in such a way that they—
(i) do not correctly record and explain the matters to which they relate;
(ii) are illegible, indecipherable or incapable of being identified (whether wholly or in part); or
(iii) if they are stored or kept by means of a data processing device—cannot be displayed, printed out or otherwise reproduced in legible form;
(b) making a subsidy record of a matter in such a way that it does not correctly record the matter;
(c) altering, defacing, mutilating, falsifying, damaging, removing, concealing or destroying any subsidy record (whether wholly or in part); or
(d) doing or omitting to do any other act or thing to any subsidy record;