Corporations (Aboriginal and Torres Strait Islander) Act 2006

CHAPTER 10 - REGULATION AND ENFORCEMENT  

PART 10-4 - OFFENCES RELATING TO REGULATORY AND ENFORCEMENT POWERS OF REGISTRAR  

Division 461 - Offences relating to regulatory and enforcement powers of Registrar  

SECTION 461-10   CONCEALING BOOKS RELEVANT TO INVESTIGATION  

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.

461-10(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 ).