CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 461.10 Concealing books relevant to investigation

CORPORATIONS (ABORIGINAL AND TORRES STRAIT ISLANDER) ACT 2006 - SECT 461.10

  (1)   If a requirement under section   453 - 1 or 453 - 5 has been made to produce a book, a person must not:

  (a)   in any case--engage in conduct that results in the concealment, destruction, mutilation or alteration of the book; or

  (b)   if a book is in a particular State or Territory--engage in conduct that results in the taking or sending of the book out of that State or Territory or out of Australia.

Penalty:   200 penalty units or imprisonment for 5 years, or both.

  (2)   It is a defence to a prosecution for a contravention of subsection   (1) if it is proved that the defendant did not intend to defeat the purposes of this Act.

Note:   A defendant bears a legal burden in relation to a matter mentioned in subsection   (2) (see section   13.4 of the Criminal Code ).