Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8t
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8T
Character Range: 160094–161641

8T  Incorrectly keeping records with intention of deceiving or misleading etc.
  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.