Bank correspondence sent in the ordinary course of business qualifies as a 'book of account' under s 58A of the Evidence Act 1958 (Vic) and is admissible under s 58B as prima facie evidence of its contents, including admissions recorded therein that are material to a bank transaction. Where defence counsel makes a tactical decision not to seek a limiting direction on evidence admitted to rebut recent invention, and the evidence is also admissible on another basis, the absence of the direction will not constitute a miscarriage of justice. For false accounting under s 83(1) of the Crimes Act 1958, a balance sheet and profit and loss statement are plainly 'accounts' within the meaning of the section, even if a misdirection is given about the broader concept of documents 'required for an accounting purpose'.
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