Document ID: chunk:federal_register_of_legislation:C2025C00049:section:70
Version: federal_register_of_legislation:C2025C00049
Segment Type: section
Provision Reference: s 70
Character Range: 113697–114204

70  Offence—destroying documents or things
  A person commits an offence if:
 (a) the person acts or omits to act; and
 (b) the act or omission results in a document or thing being:
 (i) concealed, mutilated or destroyed; or
 (ii) rendered incapable of identification; or
 (iii) in the case of a document, rendered illegible or indecipherable; and
 (c) the document or thing is, or is likely to be, required by the Commissioner under a notice to produce or at a hearing.
Penalty: Imprisonment for 5 years.