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Concealing a serious indictable offence is a crime - think Lawyers and Solicitors in Child Welfare Jurisdiction

(1) An adult--
(a) who knows or believes that a serious indictable offence has been committed by another person, and
(b) who knows or believes that he or she has information that might be of material assistance in securing the apprehension of the offender or the prosecution or conviction of the offender for that offence, and
(c) who fails without reasonable excuse to bring that information to the attention of a member of the NSW Police Force or other appropriate authority,
is guilty of an offence.
For example: Stealing, destroying etc records etc of any court or public office or Participation in Criminal Groups.
: Maximum penalty--Imprisonment for--
(a) 2 years--if the maximum penalty for the serious indictable offence is not more than 10 years imprisonment, or
(b) 3 years--if the maximum penalty for the serious indictable offence is more than 10 years imprisonment but not more than 20 years imprisonment, or
(c) 5 years--if the maximum penalty for the serious indictable offence is more than 20 years imprisonment.
(1A) For the purposes of subsection (1), a person has a reasonable excuse for failing to bring information to the attention of a member of the NSW Police Force or other appropriate authority if--
(a) the information relates to a sexual offence or a domestic violence offence against a person (the
"alleged victim" ), and
(b) the alleged victim was an adult at the time the information was obtained by the person, and
(c) the person believes on reasonable grounds that the alleged victim does not wish the information to be reported to police or another appropriate authority.
(1B) Subsection (1A) does not limit the grounds on which it may be established that a person has a reasonable excuse for failing to bring information to the attention of a member of the NSW Police Force or other appropriate authority.
(2) A person who solicits, accepts or agrees to accept any benefit for the person or any other person in consideration for doing anything that would be an offence under subsection (1) is guilty of an offence.
: Maximum penalty--Imprisonment for--
(a) 5 years--if the maximum penalty for the serious indictable offence is not more than 10 years imprisonment, or
(b) 6 years--if the maximum penalty for the serious indictable offence is more than 10 years imprisonment but not more than 20 years imprisonment, or
(c) 7 years--if the maximum penalty for the serious indictable offence is more than 20 years imprisonment.
(3) It is not an offence against subsection (2) merely to solicit, accept or agree to accept the making good of loss or injury caused by an offence or the making of reasonable compensation for that loss or injury.
(4) A prosecution for an offence against subsection (1) is not to be commenced against a person without the approval of the Director of Public Prosecutions if the knowledge or belief that an offence has been committed was formed or the information referred to in the subsection was obtained by the person in the course of practising or following a profession, calling or vocation prescribed by the regulations for the purposes of this subsection.
(5) The regulations may prescribe a profession, calling or vocation as referred to in subsection (4).
(6) In this section--
"domestic violence offence" has the same meaning as in the Crimes (Domestic and Personal Violence) Act 2007.
"serious indictable offence" does not include a child abuse offence (within the meaning of section 316A).
Note : Concealing a child abuse offence is an offence under section 316A. A section 316A offence can only be committed by an adult
"sexual offence" means the following offences--
(a) an offence under a provision of Division 10 of Part 3 where the alleged victim is an adult,
(b) an offence under a previous enactment that is substantially similar to an offence referred to in paragraph (a).

Source : http://www5.austlii.edu.au/au/legis/nsw/consol_act/ca190082/s316.html

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