Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 7 - RECORD KEEPING, REPORTING REQUIREMENTS AND BOOKS  

PART 7-8 - BOOKS  

Division 376 - When and where may books be inspected?  

SECTION 376-35   FALSIFICATION OF BOOKS  

376-35(1)    
A person commits an offence if the person:

(a)    is an officer, former officer, employee, former employee, member or former member of an Aboriginal and Torres Strait Islander corporation; and

(b)    engages in conduct that results in the concealment, destruction, mutilation or falsification of any books of or belonging to the corporation.

Penalty: 100 penalty units or imprisonment for 2 years, or both.

376-35(2)    
If matter that is used or intended to be used in connection with the affairs of an Aboriginal and Torres Strait Islander corporation is recorded or stored in an illegible form by means of a mechanical device, an electronic device or any other device, a person who:

(a)    records or stores by means of that device matter that the person knows to be false or misleading in a material particular; or

(b)    engages in conduct that results in the destruction, removal or falsification of matter that is recorded or stored by means of that device, or has been prepared for the purpose of being recorded or stored, or for use in compiling or recovering other matter to be recorded or stored by means of that device; or

(c)    having a duty to record or store matter by means of that device, fails to record or store the matter by means of that device:

(i) with intent to falsify any entry made or intended to be compiled, wholly or in part, from matter so recorded or stored; or

(ii) knowing that the failure so to record or store the matter will render false or misleading in a material particular other matter so recorded or stored;

contravenes this subsection.

Penalty: 100 penalty units or imprisonment for 2 years, or both.

376-35(3)    
It is a defence to a charge arising under subsection (1) or (2) if the defendant proves that the defendant acted honestly and that in all the circumstances the act or omission constituting the offence should be excused.

Note:

A defendant bears a legal burden in relation to the matter mentioned in subsection (3) (see section 13.4 of the Criminal Code ).