8TIncorrectly keeping records with intention of deceiving or misleading etc.

#### 8T Incorrectly keeping records with intention of deceiving or misleading etc. A person who: (a) keeps any accounts, accounting records or other 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; (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; (c) engages in conduct that results in the alteration, defacing, mutilation, falsification, damage, removal, concealing or destruction of any accounts, accounting records or other records (whether in whole or in part); or (d) does or omits to do any other act or thing to any accounts, accounting records or other records; with any of the following intentions, namely: (e) deceiving or misleading the Commissioner or a particular taxation officer; (f) hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence); (g) hindering or obstructing the investigation of a taxation offence; (h) hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or (j) defeating the purposes of a taxation law; (whether or not the person had any other intention) commits an offence.