Crimes Act 1900 No 40
Current version for 23 October 2014 to date (accessed 23 November 2014 at 20:46)
Part 4AADivision 2Section 192F

192F   Intention to defraud by destroying or concealing accounting records

(1)  A person who dishonestly destroys or conceals any accounting record with the intention of:
(a)  obtaining property belonging to another, or
(b)  obtaining a financial advantage or causing a financial disadvantage,
is guilty of an offence.

Maximum penalty: Imprisonment for 5 years.

(2)  In this section, destroy includes obliterate.
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