ASSOCIATIONS INCORPORATION ACT 1985 - SECT 58

ASSOCIATIONS INCORPORATION ACT 1985 - SECT 58

58—Falsification of books

        (1)         An officer, former officer, member or former member of an incorporated association who conceals, destroys, mutilates or falsifies any books relating to or affecting the affairs of the association is guilty of an offence.

Maximum penalty: $5 000 or one year imprisonment.

        (2)         Where matter that is used or intended to be used in connection with the keeping of any books relating to or affecting the affairs of an incorporated association 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)         destroys, removes or falsifies 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 to so record or store the matter will render false or misleading in a material particular other matter so recorded or stored,

commits an offence.

Maximum penalty: $5 000 or one year imprisonment.

        (3)         It is a defence to a charge arising under this section if the defendant proves that he or she acted honestly and that, in all the circumstances, the act or omission constituting the offence should be excused.