Document ID: chunk:federal_register_of_legislation:C2025C00185:section:1101e
Version: federal_register_of_legislation:C2025C00185
Segment Type: section
Provision Reference: s 1101E
Character Range: 4867571–4868620

1101E  Concealing etc. of books
 (1) A person must not:
 (a) conceal, destroy, mutilate or alter a book:
 (i) relating to the business carried on by a financial services licensee or an authorised representative of such a licensee; or
 (ii) required under a provision of this Chapter to be kept by a market licensee, a CS facility licensee, a financial services licensee or an authorised representative of a financial services licensee; or
 (b) send such a book out of this jurisdiction.
Note: Failure to comply with this subsection is an offence (see subsection 1311(1)).
 (2) In any proceedings against a person for an offence based on subsection (1), it is a defence if the person did not act with intent to:
 (a) defraud; or
 (b) defeat the objects of this Chapter; or
 (c) prevent, delay or obstruct the carrying out of an examination, investigation or audit, or the exercise of a power, under this Chapter.
Note: A defendant bears an evidential burden in relation to the matters in subsection (2). See subsection 13.3(3) of the Criminal Code.