39UOffence of altering, damaging or destroying records and other things

#### 39U Offence of altering, damaging or destroying records and other things 39U Offence of altering, damaging or destroying records and other things > > (1) A person must not, without reasonable excuse, alter, damage or destroy a document or other thing— > > > > > (a) required to be kept under this Act or the regulations, or > > > > > (b) required to be produced or furnished under section 39K or 39O. > > > > Maximum penalty—500 penalty units or imprisonment for 2 years, or both. > > > > Note— > > > > See the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015), section 21, definition of document. > > > (2) Subsection (1) extends to anything containing information required to be produced or furnished under section 39K or 39O, if the alteration, damage or destruction of the thing would prevent or limit the provision or furnishing of the information. > > **s 39U:** Ins 2022 No 52, Sch 1\[47\].