Commonwealth Numbered Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 No. 78, 1993 - SECT 307
Incorrectly keeping records with intention of deceiving or misleading etc.
307.(1) A person is guilty of an offence if the person:
(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; or
(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; or
(c) alters, defaces, multilates, falsifies, damages, removes, conceals or
destroys 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
(whether or not the person had any other intention):
(e) deceiving or misleading the Commissioner or a particular SIS officer;
(f) hindering or obstructing the Commissioner or a particular SIS officer
(otherwise than in the investigation of an offence against, or arising
out of, this Act or the regulations);
(g) hindering or obstructing the investigation of an offence against, or
arising out of, this Act or the regulations;
(h) hindering, obstructing or defeating the administration, execution or
enforcement of this Act or the regulations;
(i) defeating the purposes of this Act or the regulations.
(2) The offence is punishable on conviction by imprisonment for a term not
exceeding 2 years.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback