Commonwealth Consolidated Acts(1) A person must not, in purported compliance with a requirement imposed by the record-keeping rules, make a record of any matter or thing in such a way that it does not correctly record the matter or thing.
(2) A person who contravenes subsection (1) is guilty of an offence punishable on conviction by a fine not exceeding 100 penalty units.
Note: See also sections 4AA and 4B of the Crimes Act 1914 .
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