104Form and evidentiary value of books

104 Form and evidentiary value of books (1) A book required by this Act to be kept or prepared may be kept or prepared: (a) by making entries in a bound or looseleaf book; or (b) by recording or storing the matters concerned by means of a mechanical, electronic or other device; or (c) in another manner approved by the Director. (2) Subsection (1) does not authorise a book to be kept or prepared by a mechanical, electronic or other device unless: (a) the matters recorded or stored will be capable of being reproduced in written form; or (b) a reproduction of those matters is kept in a written form approved by the Director. (3) An incorporated association must take all reasonable precautions, including any prescribed precautions for guarding against damage to, destruction of or falsification of or in, and for discovery of falsification of or in, a book or part of a book required by this Act to be kept or prepared by the association. (4) A writing that purports to reproduce matters recorded or stored by means of a mechanical, electronic or other device is, unless the contrary is established, to be taken to be a reproduction of those matters.