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Crimes Act 1900 No 40
Current version for 22 November 2019 to date (accessed 16 December 2019 at 10:58)
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, oris guilty of an offence.(b) obtaining a financial advantage or causing a financial disadvantage,Maximum penalty—Imprisonment for 5 years.(2) In this section, destroy includes obliterate.