Section 1101E — Corporations Act 2001: Concealing etc. of books

(1) A person must not: (a) conceal, destroy, mutilate or alter a book: (i) relating to the business carried on by a financial services licensee or an authorised representative of such a licensee; or (ii) required under a provision of this Chapter to be kept by a market licensee, a CS facility licensee, a financial services licensee or an authorised representative of a financial services licensee; or (b) send such a book out of this jurisdiction. Note: Failure to comply with this subsection is an offence (see subsection 1311(1)). (2) In any proceedings against a person for an offence based on subsection (1), it is a defence if the person did not act with intent to: (a) defraud; or (b) defeat the objects of this Chapter; or (c) prevent, delay or obstruct the carrying out of an examination, investigation or audit, or the exercise of a power, under this Chapter. Note: A defendant bears an evidential burden in relation to the matters in subsection (2). See subsection 13.3(3) of the Criminal Code.