Commonwealth Numbered Acts

RETIREMENT SAVINGS ACCOUNTS ACT 1997 No. 61, 1997 - SECT 155

(1) A person is guilty of an offence if the person:

   (a)  keeps any records in such a way that they:

        (i)    do not correctly record and explain the matters, transactions,
               acts or operations to which they relate; or

        (ii)   are (whether in whole or in part) illegible, indecipherable,
               incapable of identification or, if they are kept in the form of
               a data processing device, incapable of being used to reproduce
               information; or

   (b)  makes a record of any matter, transaction, act or operation in such a
        way that it does not correctly record the matter, transaction, act or
        operation; or

   (c)  alters, defaces, mutilates, falsifies, damages, removes, conceals or
        destroys any records (whether in whole or in part); or

   (d)  does or omits to do any other act or thing to any records; with any of
        the following intentions (whether or not the person had any other
        intention):

   (e)  deceiving or misleading the Commissioner or a particular RSA officer;

   (f)  hindering or obstructing the Commissioner or a particular RSA officer
        (otherwise than in the investigation of an offence against, or arising
        out of, this Act or the regulations);

   (g)  hindering or obstructing the investigation of an offence against, or
        arising out of, this Act or the regulations;

   (h)  hindering, obstructing or defeating the administration, execution or
        enforcement of this Act or the regulations;

   (i)  defeating the purposes of this Act or the regulations.

(2) The offence is punishable on conviction by imprisonment for a term not
exceeding 2 years.