Document ID: chunk:federal_register_of_legislation:C2025C00182:section:67
Version: federal_register_of_legislation:C2025C00182
Segment Type: section
Provision Reference: s 67
Character Range: 380716–381623

67  Concealing books relevant to investigation
 (1) Where ASIC is investigating, or is about to investigate, a matter, a person must not:
 (a) in any case—engage in conduct that results in the concealment, destruction, mutilation or alteration of a book relating to that matter; or
 (b) if a book relating to that matter 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: 5 years imprisonment.
 (2) It is a defence to a prosecution for a contravention of subsection (1) if it is proved that the defendant intended neither to defeat the purposes of the corporations legislation, nor to delay or obstruct an investigation, or a proposed investigation, by ASIC.
Note: A defendant bears a legal burden in relation to a matter mentioned in subsection (2), see section 13.4 of the Criminal Code.