Document ID: chunk:federal_register_of_legislation:C2016A00015:clause:2_1:p1
Version: federal_register_of_legislation:C2016A00015
Segment Type: clause
Provision Reference: sch 2 cl 1 (pt 1/4)
Character Range: 8858–11585

1  At the end of Chapter 10 of the Criminal Code
Add:

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 a law of the Commonwealth; or
 (c) the accounting document:
 (i) is outside Australia; or
 (ii) is in a Territory; or
 (iii) is kept under or for the purposes of a law of the Commonwealth; or
 (iv) is kept to record the receipt or use of Australian currency.
 (3) Absolute liability applies to paragraph (1)(c).
Note: For absolute liability, see section 6.2.

Penalty for individual
 (4) An offence against this section committed by an individual is punishable on conviction by imprisonment