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CRIMES ACT 1900 - SECT 192F
Intention to defraud by destroying or concealing accounting records
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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