Corporations Act 2001
(a) a book required to be kept by a provision of this Chapter; or
(b) a register or any accounting or other record referred to in section 1101C .
Note: Failure to comply with this subsection is an offence (see subsection 1311(1) ).1101F(1) [ Record keeping]
(a) the keeping of a book required to be kept by a provision of this Chapter; or
(b) a register or any accounting or other record referred to in section 1101C ;
is recorded or stored in an illegible form by means of a mechanical device, an electronic device or any other device, a person must not:
(c) record or store by means of that device matter that the person knows to be false in a material particular or materially misleading; or
(d) destroy, remove or falsify 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 other matter to be recorded or stored, by means of that device; or
(e) fail to record or store matter by means of that device, with intent to falsify any entry made or intended to be compiled, wholly or in part, from that matter.
Note: Failure to comply with this subsection is an offence (see subsection 1311(1) ).1101F(2) [ Defence]
In any proceedings against a person for an offence based on subsection (1A) or (1), it is a defence if it is proved that the person acted honestly and that in all the circumstances the act or omission constituting the offence should be excused.
Note: A defendant bears an evidential burden in relation to the matters in subsection (2). See subsection 13.3(3) of the Criminal Code .
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