Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 107FN

  (1)   A person must not engage in conduct if:

  (a)   the conduct:

  (i)   destroys, or renders incapable of identification, a document or thing that is, or may be, evidential material or a forfeited good; or

  (ii)   renders illegible or indecipherable such a document or thing; or

  (iii)   places or conceals on his or her body, or in any clothing worn by the person, such a document or thing; and

  (b)   the conduct is engaged in with the intention of preventing it from being seized by an officer in the exercise of the person's powers under a search warrant or a seizure warrant.

Penalty:   Imprisonment for 2 years.

  (2)   In this section:

"engage in conduct" means:

  (a)   do an act; or

  (b)   omit to perform an act.