Corporations (Aboriginal and Torres Strait Islander) Act 2006
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 ).
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