Commonwealth Consolidated Acts

BANKING ACT 1959 - SECT 61B

    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.