Commonwealth Numbered Acts

CORPORATIONS ACT 1989 No. 109 of 1989 - SECT 1271

1271. (1) A person who:

   (a)  in any case-conceals, destroys, mutilates or alters a book relating to
        the business carried on by an eligible futures broker or required
        under this Act to be kept by the holder of a licence; or

   (b)  where such a book is in Australia-sends or takes, or causes the
        sending or taking of, the book out of Australia; contravenes this
        subsection.

(2) In a prosecution of a person for an offence under subsection (1), it is a
defence if it is established that the person did not act with intent to
defraud, to defeat the purposes of this Act or to prevent, delay or obstruct
the carrying out of an examination, investigation or audit, or the exercise of
a power or authority, under this Act.