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. (2) In this section, destroy includes obliterate.
Sourced from the New South Wales Legislation website at 8 June 2026. For the latest information on New South Wales Government legislation please go to https://www.legislation.nsw.gov.au. Verify the current text against the official source before relying on it.
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