Section 209A of the Customs Act 1901 (Cth) deals with Destruction or Concealment of Evidential Material or Forfeited Goods and is extracted below.
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209A Destruction or concealment of evidential material or forfeited goods
A person must not:
(a) destroy, or render incapable of identification, a document or thing that is, or may be, evidential material or a forfeited good; or
(b) render illegible or indecipherable such a document or thing; or
(c) place or conceal on his or her body, or in any clothing worn by the person, such a document or thing;
with the intention of preventing it from being seized by an authorised person in the exercise of the person’s powers under a search warrant, a seizure warrant or section 203B, 203C, 203CA or 203CB.
Penalty: Imprisonment for 2 years.