70Exception: contents of tags, labels and writing

#### 70 Exception: contents of tags, labels and writing (1) The hearsay rule does not apply to a tag or label attached to, or writing placed on, an object (including a document) if the tag or label or writing may reasonably be supposed to have been so attached or placed: (a) in the course of a business; and (b) for the purpose of describing or stating the identity, nature, ownership, destination, origin or weight of the object, or of the contents (if any) of the object. > Note: Section 182 gives this subsection a wider application in relation to Commonwealth records. (2) This section, and any provision of a law of a State or Territory that permits the use in evidence of such a tag, label or writing as an exception to a rule of law restricting the admissibility or use of hearsay evidence, does not apply to: (a) a Customs prosecution within the meaning of Part XIV of the Customs Act 1901; or (b) an Excise prosecution within the meaning of Part XI of the Excise Act 1901. > Note: Section 5 extends the application of this subsection to proceedings in all Australian courts.