Crimes Legislation Amendment (Proceeds of Crime and Other Measures) Act 2016 (15 of 2016)
Schedule 2 False accounting
Criminal Code Act 1995
2 Dictionary of the Criminal Code
Insert:
accounting document means:
(a) any account; or
(b) any record or document made or required for any accounting purpose; or
(c) any register under the Corporations Act 2001, or any financial report or financial records within the meaning of that Act.