Announcement: JSA Law is now part of Armstrong Legal a national specialist criminal law team. Andrew and his team will continue to provide the same exceptional client service as part of a leading firm.
Intention to defraud by destroying or concealing accounting records
Offence title:
Intention to defraud by destroying or concealing accounting records
Act:
192F Crimes Act (NSW)
Offence:
(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
Penalty:
Imprisonment for 5 years
Summary/Indictable/mixed:
Mixed
Jurisdiction:
Local, District or Supreme Court
How committed:
· Changing data in an accounting system to pay an invoice that should not have been; or
· Removing a page from a ledger to hide an unlawful transaction; or
· Causing a computer to be wiped of all data so the company accounts cannot be reconciled.
Important note:
· Dishonesty can be present even if there is a willingness to pay;
· A single count of fraud can encompass a number of transactions;
· If charged with fraud, but it becomes evident larceny (stealing) is appropriate a person may be convicted of larceny instead and vice versa.
· To be guilty there must be an intent to permanently deprive the owner.
· Property belongs to someone if they have possession or control of it, or a proprietary right or interest in it. It can include property in a trust and ownership can be those who have a right to enforce the trust.