Section 1242CCorporations Act 2001 (Cth)

Falsification of books

(1) Subsection 1307(1) applies as if:

(a) each of the following were an officer of a CCIV:

(i) an officer of the CCIV;

(ii) an officer of the corporate director of the CCIV; and

(b) each of the following were a former officer of a CCIV:

(i) a former officer of the CCIV;

(ii) a former officer of the corporate director of the CCIV; and

(c) an employee of the corporate director of a CCIV were an employee of the CCIV; and

(d) a former employee of the corporate director of a CCIV were a former employee of the CCIV.

(2) Subparagraphs (1)(a)(i) and (b)(i) are included for the avoidance of doubt.

Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

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