Banking Act 1959
A person commits an offence if:
(a) the person knows that an investigator is investigating, or is about to investigate, a matter; and
(b) the person:
(i) conceals, destroys, mutilates or alters a book, account or document relating to the matter; or
(ii) if a book, account or document relating to the matter is in a particular State or Territory - takes or sends the book, account or document out of that State or Territory or out of Australia; and
(c) the person intended that the investigation or proposed investigation would be delayed or obstructed as a result of that conduct.
Penalty: Imprisonment for 2 years.
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