Australian Capital Territory Consolidated Acts

TAXATION ADMINISTRATION ACT 1999 - SECT 61

A person must not—

        (a)     keep 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 wholly or partly) illegible, indecipherable or incapable of being identified; or

              (iii)     cannot be displayed and printed out or otherwise reproduced in legible form; or

        (b)     make 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; or

        (c)     alter, deface, mutilate, falsify, damage, remove, conceal or destroy any accounts, accounting records or other records (whether wholly or partly); or

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

with the intention of—

        (e)     deceiving or misleading the commissioner or another tax officer; or

        (f)     hindering or obstructing the investigation of a tax offence; or

        (g)     hindering or obstructing the commissioner or another tax officer (otherwise than in the investigation of a tax offence); or

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

              (i)     defeating the purposes of a tax law.

Maximum penalty: 50 penalty units, imprisonment for 6 months or both.