Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 8T

                   A person who:

                     (a)  keeps any accounts, accounting records or other records in such a way that they:

                              (i)  do not correctly record and explain the matters, transactions, acts or operations to which they relate; or

                             (ii)  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;

                     (b)  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;

                     (c)  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

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

with any of the following intentions, namely:

                     (e)  deceiving or misleading the Commissioner or a particular taxation officer;

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

                     (g)  hindering or obstructing the investigation of a taxation offence;

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

                      (j)  defeating the purposes of a taxation law;

(whether or not the person had any other intention) commits an offence.