Criminal Code Act 1995

Schedule - The Criminal Code  

Section 3

CHAPTER 10 - NATIONAL INFRASTRUCTURE  

Part 10.9 - Accounting records  

Division 490 - False dealing with accounting documents  

SECTION 490.5  

490.5   Proof of certain matters unnecessary  
In a prosecution for an offence against this Division, it is not necessary to prove:

(a) the occurrence of any of the following:

(i) the defendant receiving or giving a benefit;

(ii) another person receiving or giving a benefit;

(iii) loss to another person; or

(b) that the defendant intended that a particular person receive or give a benefit, or incur a loss.