226Guide to this Part

226  Guide to this Part This Part deals with the concealment or falsification of credit books. Division 2 includes requirements not to conceal or falsify credit books, and a requirement to take precautions against the falsification of credit books. Division 2—Prohibitions relating to the concealment or falsification of credit books 227  Concealing etc. of credit books Prohibition on concealing credit books etc.  (1) A person must not:  (a) conceal, destroy, mutilate or alter a credit book; or  (b) send a credit book out of this jurisdiction.  (3) For the purposes of subsections (1) and (2), it is a defence if the person did not act with intent to:  (a) defraud; or  (b) prevent, delay or obstruct the carrying out of an examination, investigation or audit, or the exercise of a power, under this Act. Note: For the purposes of subsection (2), a defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code). Meaning of credit book  (4) Credit book means:  (a) a book (by whatever name it is known) that this Act requires to be kept; or  (b) a document that is:  (i) prepared; or  (ii) lodged with or submitted to ASIC; or  (iii) given to a person;   under, or for the purposes of, this Act; or  (c) a book relating to the credit activities engaged in by a licensee or a credit representative; or  (d) a financial record.