New South Wales Consolidated Acts(cf Traffic Act, s 4E (7) and (8))
A person must not wilfully do anything to alter the concentration of alcohol
in the person’s breath or blood:
(a) between the time of the event referred to in section 13 (1) (a), (b) or (c) in respect of which the person has been required by a police officer to undergo a breath test and the time when the person undergoes that test, or
(b) if the person is required by a police officer to submit to a breath analysis-between the time of the event referred to in section 13 (1) (a), (b) or (c) in respect of which the person has been required by a police officer to undergo a breath test and the time when the person submits to the breath analysis.
Maximum penalty: 30 penalty units or imprisonment for 18 months or both (in the case of a first offence) or 50 penalty units or imprisonment for 2 years or both (in the case of a second or subsequent offence).