Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person contravenes this section if:
(a) the person damages, destroys, alters, conceals or falsifies a document; and
(b) the document is created, retained or issued for the purposes of this Act, or for purposes that include the purposes of this Act; and
(c) the damage, destruction, alteration, concealment or falsification is likely to interfere with the proper administration of this Act or the regulations.
Maximum civil penalty:
(a) for an individual--5,000 penalty units; and
(b) for a body corporate--50,000 penalty units.