Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 2 - Offences  

Subdivision B - Offences relating to statements, records and certain other Acts  

SECTION 8T  

8T   INCORRECTLY KEEPING RECORDS WITH INTENTION OF DECEIVING OR MISLEADING ETC.  

A person who:

(a) keeps any accounts, accounting records or other records in such a way that they:

(i) do not correctly record and explain the matters, transactions, acts or operations to which they relate; or

(ii) are (whether in whole or in part) illegible, indecipherable, incapable of identification or, if they are kept in the form of a data processing device, incapable of being used to reproduce information;

(b) makes a record of any matter, transaction, act or operation in such a way that it does not correctly record the matter, transaction, act or operation;

(c) engages in conduct that results in the alteration, defacing, mutilation, falsification, damage, removal, concealing or destruction of any accounts, accounting records or other records (whether in whole or in part); or

(d) does or omits to do any other act or thing to any accounts, accounting records or other records;

with any of the following intentions, namely:

(e) deceiving or misleading the Commissioner or a particular taxation officer;

(f) hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence);

(g) hindering or obstructing the investigation of a taxation offence;

(h) hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or

(j) defeating the purposes of a taxation law;

(whether or not the person had any other intention) commits an offence.