Document ID: chunk:federal_register_of_legislation:C2025C00180:section:8l
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 8L
Character Range: 152822–154473

8L  Incorrectly keeping records etc.
 (1) A person commits an offence if:
 (a) the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and
 (b) the person keeps the accounts or records; and
 (c) the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate.
 (1A) A person commits an offence if:
 (a) the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and
 (b) the person makes the record; and
 (c) the record does not correctly record the matter, transaction, act or operation.
 (1B) An offence under subsection (1) or (1A) is an offence of absolute liability.
Note: For absolute liability, see section 6.2 of the Criminal Code.
 (2) In a prosecution of a person for an offence against subsection (1) or (1A), it is a defence if the person proves that the person:
 (a) did not know; and
 (b) could not reasonably be expected to have known;
that:
 (c) in the case of a prosecution for an offence against subsection (1)—the accounts, accounting records or other records to which the prosecution relates did not correctly record and explain the matters, transactions, acts or operations to which they relate; or
 (d) in the case of a prosecution for an offence against subsection (1A)—the record to which the prosecution relates did not correctly record the matter, transaction, act or operation to which the record relates.
Note: The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code.