193Definitions

#### 193 Definitions 193 Definitions > In this Division— > > accounting records includes invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry and also includes such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up. > > insurer means a licensed insurer or self-insurer. > > **s 193:** Am 1989 No 133, Sch 8 (10); 1990 No 46, Sch 1; 1994 No 10, Schs 2 (3), 4 (12); 1994 No 95, Sch 2; 2003 No 97, Sch 1 \[6\]. Subst 2003 No 81, Sch 2 \[45\].