The concept of 'trustworthiness' in s40A(1)(b) of the Evidence Act 1910 (Tas) has a dual connotation: the writing must come from a source obviating reasonable suspicion of preparation for an ulterior purpose, and the nature and source of the information must provide a basis for positively inferring reasonable reliability and accuracy. The unavailability of some records in a series does not undermine the trustworthiness of those available. On corporate theft, the directing mind doctrine does not prevent prosecution of a dominant officer for stealing from the company; the question whether the accused was the sole embodiment of the company is a jury question that cannot be determined by the trial judge on a no case submission.
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