[17] In the present case Mr Di Carlo referred to a Code of Practice on "manual handling" issued by the Minister under s 34 of the Act. He submitted that that section "incorporates" the Code for the purposes of s 9 of the Act. As at the relevant date, 27 March 1992, s 34 conferred upon the Minister the right to approve and publish codes of practice "[f]or the purpose of providing practical guidance to ... employers ... or any other persons to whom duties of care may apply under this Act"[5]. The purpose of such codes, as stated in s 34(1) is that of providing practical guidance. Section 34(8) provides that "A person shall not be liable to any civil or criminal proceedings by reason only that the person has failed to observe any provision of an approved code of practice". Where appropriate such a Code might be useful in demonstrating what could have been done or what was available to a reasonable employer to know in relation to particular work practices. Like other standards or guides which do not have specific legal force, such as Australian Standards, they may be taken into account when determining whether a defendant has taken reasonable precautions. Advisory codes or standards are however never conclusive of that issue[6]. The Code in question contains 61 pages and suggests a three stage approach through risk identification, risk assessment and risk control. In relation to the first of these, it suggests analysis of workplace injury records, consultation with employees and observation or inspection of the work area. Factors mentioned in risk assessment include working posture and position and weights and forces and the statement that "manual handling should be performed in a balanced and comfortable posture". It also advises that "some evidence shows that the risk of back injury increases significantly with objects above the range of 16-20 kilograms, therefore, upon the standing position, it is advisable to keep the load below or within this range".