Automatic Enrolment Retirement Savings System Act 2024 section 140

Forgery of documents

Section 140 creates criminal offences for forging, altering, or possessing forged or fraudulently altered documents issued under the Act.

• Forging a notice, certificate or other document purporting to be issued under the Act, or knowingly passing off such a forged document, is a criminal offence.
• Altering any document issued under the Act with intent to defraud or deceive, or knowingly passing off such an altered document, is also a criminal offence.
• Possessing a forged or fraudulently altered document without lawful authority is an offence in its own right, even if the person did not create or use the document.
• The section covers the full chain of document fraud — creation, use and possession — ensuring that anyone involved at any stage can be held criminally liable.