Tampering with regulatory data is prohibited and attracts substantial penalties to protect investigations and database integrity. The provision creates offences for knowingly altering, destroying, falsifying, concealing or failing to preserve records (including electronic records) required under the Act where such conduct impedes Board investigations, and for unauthorised access to, copying, disruption, introduction of computer viruses into, or damage to the regulatory database; assistance to others in such acts is also captured. It imposes substantial monetary penalties and adopts Information Technology Act definitions for key computer-related terms.