Commonwealth Consolidated Acts 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) commits 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 .