294Concealing books relevant to investigation

294  Concealing books relevant to investigation  (1) If ASIC is investigating, or is about to investigate, a matter, a person must not:  (a) in any case—engage in conduct that results in the concealment, destruction, mutilation or alteration of a book relating to that matter; or  (b) if a book relating to that matter is in a particular State or Territory—engage in conduct that results in the taking or sending of the book out of that State or Territory or out of Australia.  (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 the Commonwealth credit legislation, nor to delay or obstruct an investigation, or a proposed investigation, by ASIC. Note: A defendant bears a legal burden in relation to a matter referred to in subsection (2) ( see section 13.4 of the Criminal Code).