Banking Act 1959

Part VIII - Powers of APRA  

Division 1 - Investigations  

SECTION 61B  

61B   Concealing books, accounts or documents relevant to investigation  

A person commits an offence if:

(a) the person knows that an investigator is investigating, or is about to investigate, a matter; and

(b) the person:

(i) conceals, destroys, mutilates or alters a book, account or document relating to the matter; or

(ii) if a book, account or document relating to the matter is in a particular State or Territory - takes or sends the book, account or document out of that State or Territory or out of Australia; and

(c) the person intended that the investigation or proposed investigation would be delayed or obstructed as a result of that conduct.

Penalty: Imprisonment for 2 years.