Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 1307

1307. (1) An officer, former officer, member or former member of a company who
conceals, destroys, mutilates or falsifies any securities of or belonging to
the company or any books affecting or relating to affairs of the company is
guilty of an offence.

(2) Where matter that is used or intended to be used in connection with the
keeping of any books affecting or relating to affairs of a company is recorded
or stored in an illegible form by means of a mechanical device, an electronic
device or any other device, a person who:

   (a)  records or stores by means of that device matter that the person knows
        to be false or misleading in a material particular;

   (b)  destroys, removes or falsifies matter that is recorded or stored by
        means of that device, or has been prepared for the purpose of being
        recorded or stored, or for use in compiling or recovering other matter
        to be recorded or stored by means of that device; or

   (c)  having a duty to record or store matter by means of that device, fails
        to record or store the matter by means of that device:

        (i)    with intent to falsify any entry made or intended to be
               compiled, wholly or in part, from matter so recorded or stored;
               or

        (ii)   knowing that the failure so to record or store the matter will
               render false or misleading in a material particular other
               matter so recorded or stored; contravenes this subsection.

(3) It is a defence to a charge arising under subsection (1) or (2) if the
defendant proves that he, she or it acted honestly and that in all the
circumstances the act or omission constituting the offence should be excused.
(4) In this section, "officer", in relation to a company, includes a receiver
of property of the company who is not also a manager.