Full legislation
s.64ZZN
Offences in relation to destruction of records and documents
(1) A person commits an offence if— (a) the person destroys, falsifies, conceals or otherwise disposes of, or causes or permits the destruction, falsification, concealment or disposal of, a record or document that the person is required by an inspector or investigator to produce under section 64ZZF or 64ZZH ; and (b) the person does so with intent to conceal, from the inspector or investigator, facts or matters capable of being disclosed by the record or document. (2) A person who commits an offence under subsection (1) is liable— (a) on conviction on indictment to a fine of $1,000,000 and to imprisonment for 2 years; or (b) on summary conviction to a fine at level 6 and to imprisonment for 6 months.