Theft [Criminal Law Consolidation Act 1935 ss 134-136] A person is guilty of theft if the person deals with property dishonestly and without the owner's consent. The person must also intend either to deprive the owner permanently of the property, or to make a serious encroachment on the owner's proprietary rights.

Receiving [s 134(5), (6)]
Receiving stolen property from another is punishable as a form of theft. The charge may be described either as 'theft' or 'receiving'. [s134(5)] If a person is charged with receiving, the court may, if satisfied   beyond reasonable doubt that the defendant is guilty of theft but not that the theft was committed by receiving stolen property from another, find the defendant guilty of theft. [s134(6)].

Property lawfully in someone's possession   [s 134(3)(a)]
A person may commit theft of property that has come lawfully into his or her possession. An example is theft of property by an employee.

Misuse of powers [s 134(3)(b)]
A person may commit theft of property by the misuse of powers that are vested in the person as agent or trustee or in some other capacity that allows the person to deal with the property.

Things attached to land [s 135(2)]
A thing attached to land, or forming part of land, can be stolen by severing it from the land.

General deficiency [s 136]
A person may be charged with, and convicted of, theft by reference to a general deficiency in money or other property. In such a case, it is not necessary to establish any particular act or acts of theft [Criminal Law Consolidation Act 1935 s 136]. It is generally applicable to certain offences, such as embezzlement, and as a result the prosecution do not have to prove a specific amount of money was stolen by the   accused. Instead they can rely on a deficiency as proved by the accounts or records made by the accused.