Document ID: chunk:federal_register_of_legislation:C2020C00226:clause:2_67
Version: federal_register_of_legislation:C2020C00226
Segment Type: clause
Provision Reference: sch 2 cl 67
Character Range: 50629–51100

67  Subsection 294(1)
Repeal the subsection, substitute:
 (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.