Commonwealth Numbered Acts

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CORPORATIONS ACT 2001 No. 50, 2001 - SECT 1271

Concealing etc. books relating to futures contracts

(1) A person who:

in any case—conceals, destroys, mutilates or alters a book relating to the business carried on by a futures broker or required under this Act to be kept by the holder of a licence; or

sends or takes, or causes the sending or taking of, the book out of this jurisdiction or out of Australia;

contravenes this subsection.

(2) In a prosecution of a person for an offence under subsection (1), it is a defence if it is established that the person did not act with intent to defraud, to defeat the purposes of this Act or the ASIC Act or to prevent, delay or obstruct the carrying out of an examination, investigation or audit, or the exercise of a power or authority, under this Act or the ASIC Act.

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