67Concealing books relevant to investigation

#### 67 Concealing books relevant to investigation (1) Where the Commission is investigating, or is about to investigate, a matter, a person shall not: (a) in any case—conceal, destroy, mutilate or alter a book relating to that matter; or (b) if a book relating to that matter is in a particular State or Territory—take or send the book out of that State or Territory or out of Australia. Penalty: 200 penalty units or imprisonment for 5 years, or both. (2) It is a defence to a prosecution for a contravention of subsection (1) if it is proved that the defendant intended neither to defeat the purposes of a national scheme law of this jurisdiction or of Division 2 of Part 2, nor to delay or obstruct an investigation, or a proposed investigation, by the Commission.