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.