Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) 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 other 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 person knows, or is reckless as to whether, the document or thing is one that:
(i) is or may be required in evidence before a Commission; or
(ii) a person has been, or is likely to be, required to produce pursuant to a summons, requirement or notice under section 2.
(2) An offence under subsection (1) is an indictable offence and, subject to this section, is punishable on conviction by imprisonment for a period not exceeding 2 years or by a fine not exceeding 100 penalty units.
(3) Notwithstanding that an offence under subsection (1) is an indictable offence, a court of summary jurisdiction may hear and determine proceedings in respect of such an offence if the court is satisfied that it is proper to do so and the defendant and the prosecutor consent.
(4) Where, in accordance with subsection (3), a court of summary jurisdiction convicts a person of an offence under subsection (1), the penalty that the court may impose is a fine not exceeding 20 penalty units or imprisonment for a period not exceeding 12 months.