Document ID: chunk:federal_register_of_legislation:C2025C00060:section:2:p41
Version: federal_register_of_legislation:C2025C00060
Segment Type: section
Provision Reference: s 2 (pt 41/97)
Character Range: 1712166–1714926

(3) It is not an offence to attempt to commit an offence against subsection (1).

480.6  Importation of thing with intent to dishonestly obtain or deal in personal financial information
  A person commits an offence if the person:
 (a) imports a thing into Australia; and
 (b) does so with the intention that the thing be used:
 (i) by the person; or
 (ii) by another person;
  in committing an offence against section 480.4 (dishonestly obtaining or dealing in personal financial information) or to facilitate the commission of that offence.
Penalty: Imprisonment for 3 years.

Part 10.9—Accounting records

Division 490—False dealing with accounting documents

490.1  Intentional false dealing with accounting documents
 (1) A person commits an offence if:
 (a) the person:
 (i) makes, alters, destroys or conceals an accounting document; or
 (ii) fails to make or alter an accounting document that the person is under a duty, under a law of the Commonwealth, a State or Territory or at common law, to make or alter; and
 (b) the person intended the making, alteration, destruction or concealment of the document (or the failure to make or alter the document) to facilitate, conceal or disguise the occurrence of one or more of the following:
 (i) the person receiving a benefit that is not legitimately due to the person;
 (ii) the person giving a benefit that is not legitimately due to the recipient, or intended recipient, of the benefit;
 (iii) another person receiving a benefit that is not legitimately due to the other person;
 (iv) another person giving a benefit that is not legitimately due to the recipient, or intended recipient, of the benefit (who may be the first‑mentioned person);
 (v) loss to another person that is not legitimately incurred by the other person; and
 (c) one or more of the circumstances referred to in subsection (2) applies.
 (2) For the purposes of paragraph (1)(c) of this section or paragraph 490.2(1)(c), the circumstances are:
 (a) the person is:
 (i) a constitutional corporation, or a corporation that is incorporated in a Territory; or
 (ii) an officer or employee of a constitutional corporation acting in the performance of his or her duties or the carrying out of his or her functions; or
 (iii) a person engaged to provide services to a constitutional corporation and acting in the course of providing those services; or
 (iv) a Commonwealth public official acting in the performance of his or her duties or the carrying out of his or her functions; or
 (b) the person's act or omission referred to in paragraph (1)(a):
 (i) occurs in a Territory; or
 (ii) occurs outside Australia; or
 (iii) concerns matters or things outside Australia; or
 (iv) facilitates or conceals the commission of an offence against