Concealing etc. of books
(1) A person must not: (a) conceal, destroy, mutilate or alter a book: (i) relating to the business carried on by a financial services licensee or an authorised representative of such a licensee; or (ii) required under a provision of this Chapter to be kept by a market licensee, a CS facility licensee, a financial services licensee or an authorised representative of a financial services licensee; or (b) send such a book out of this jurisdiction. Note: Failure to comply with this subsection is an offence (see subsection 1311(1)). (2) In any proceedings against a person for an offence based on subsection (1), it is a defence if the person did not act with intent to: (a) defraud; or (b) defeat the objects of this Chapter; or (c) prevent, delay or obstruct the carrying out of an examination, investigation or audit, or the exercise of a power, under this Chapter. Note: A defendant bears an evidential burden in relation to the matters in subsection (2). See subsection 13.3(3) of the Criminal Code.
Sourced from the Federal Register of Legislation at 17 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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