Commonwealth Consolidated Acts Commonwealth Consolidated ActsA person commits an offence if:
(a) the person knows that an investigator is investigating, or is about to investigate, a matter; and
(i) conceals, destroys, mutilates or alters a book, account or document relating to the matter; or
(ii) if a book, account or document relating to the matter is in a particular State or Territory--takes or sends the book, account or document out of that State or Territory or out of Australia; and
(c) the person intended that the investigation or proposed investigation would be delayed or obstructed as a result of that conduct.
Penalty: Imprisonment for 2 years.