Section 148 Destroying or falsifying information and documents etcI1

has been given an information notice requiring the person to provide the F1Commission with information F2or a document, or

has been given an assessment notice requiring the person to direct F3a member of the Commission or a member of its staff to a document, equipment or other material or to assist F4such a person to view information.

to destroy or otherwise dispose of, conceal, block or (where relevant) falsify all or part of the information, document, equipment or material, or

to cause or permit the destruction, disposal, concealment, blocking or (where relevant) falsification of all or part of the information, document, equipment or material,