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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 No. 78, 1993 - SECT 286
Concealing books relevant to investigation
286. A person who knows that the Commissioner is investigating, or is about to
investigate, a matter must not, with intent to delay or obstruct the
investigation or proposed investigation:
(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: Imprisonment for 6 months.
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