Clause 13

renumber the section as subsection (1) of that section;

in subsection (1), delete “and shall be liable on conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 12 months or to both”; and

after subsection (1), insert —“(2) Any person who, with the intent to delay or obstruct the carrying out of an investigation, alters, suppresses, conceals or destroys any books, records, documents or other articles which —

the Director‑General or any authorised officer may inspect, copy, make extracts of or take possession of under this Act or any regulations made under this Act; or

the person is or is liable to be required to give or produce to the Director‑General or any authorised officer under this Act or any regulations made under this Act,shall be guilty of an offence.(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a fine not exceeding $15,000 or to imprisonment for a term not exceeding 12 months or to both.(4) In subsection (2), “investigation” means an investigation —

to detect and investigate any offence under this Act or regulations made under this Act; or

to determine if a person has contravened or is contravening any provision of or requirement under this Act or any regulations made under this Act, the contravention of which is not an offence under this Act or those regulations.”.