Document ID: chunk:federal_register_of_legislation:C2018A00005:clause:2_61b
Version: federal_register_of_legislation:C2018A00005
Segment Type: clause
Provision Reference: sch 2 cl 61B
Character Range: 51126–51845

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.

Division 2—Examinations