Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person who knows that the Regulator is investigating, or is about to investigate, a matter must not, with intent to delay or obstruct the investigation or proposed investigation:
(a) in any case--conceal, destroy, mutilate or alter a book relating to that matter; or
(b) if a book relating to that matter is in a particular State or Territory--take or send the book out of that State or Territory or out of Australia.
Penalty: Imprisonment for 6 months.