The offences at 83A of the Crimes Act 1958 can be committed in a variety of different ways, though the most common forms allege either the making of a false document or the use of a false document.Charges of making and using a false document are distinct and punishment on both is not double jeopardy: …
Tag: false accounting
False accounting
Here in Victoria, an offence of false-accounting contrary to s 83 of the Crimes Act 1958 is made out only if the documents are required for or prepared in connection with the accounting records of a business: R v Jenkins (2002) 6 VR 81. Examples provided by our Court of Appeal were balance sheets, profit …