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Contents (1900 - 40)
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Crimes Act 1900 No 40
Current version for 22 November 2019 to date (accessed 16 December 2019 at 10:58)
Part 4AA Division 2 Section 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.