Crimes Act 1914

Falsification of books or records by officers  
72
Any person who, being a Commonwealth officer, fraudulently and in breach of his duty:

(a) makes any false entry in any book, record or document;

(b) omits to make any entry in any book, record or document;

(c) by act or omission falsifies any book, record or document;

(d) destroys or damages any book, record or document;

(e) furnishes any false return of any property; or

(f) omits to furnish any return of any property;

shall be guilty of an indictable offence.

Penalty: Imprisonment for 7 years.