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SUPERANNUATION INDUSTRY (SUPERVISION) ACT 1993 - SECT 294

Copies of, or extracts from, certain books

  (1)   A copy of, or an extract from, a book relating to:

  (a)   affairs of a superannuation entity or approved SMSF auditor; or

  (b)   conduct of an audit of a self managed superannuation fund;

is admissible in evidence in a proceeding as if the copy were the original book, or the extract were the relevant part of the original book, as the case may be, whether or not the copy or extract was made under section   273.

  (2)   A copy of, or an extract from, a book is not admissible in evidence under subsection   (1) unless it is proved that the copy or extract is a true copy of the book, or of the relevant part of the book, as the case may be.

  (3)   For the purposes of subsection   (2), a person who has compared:

  (a)   a copy of a book with the book; or

  (b)   an extract from a book with the relevant part of the book;

may give evidence, either orally or by an affidavit or statutory declaration, that the copy or extract is a true copy of the book or relevant part, as the case may be.


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