61ADestruction or falsification of ART records

61A Destruction or falsification of ART records

61A Destruction or falsification of ART records

(1) A person must not knowingly falsify or destroy an ART record.

Maximum penalty—400 penalty units in the case of a corporation or 200 penalty units in any other case.

(2) A person who destroys an ART record does not commit an offence under this section if the destruction of the record is authorised by the Secretary.

(3) In this section—

ART record means—

(a) a pre 2010 record within the meaning of Part 3A, or

(b) any other record that is required to be kept or retained under this Act.

s 61A: Ins 2016 No 11, Sch 1 [18].