Section 1307 Corporations Act 2001 (Cth) extends beyond books required to be kept under the Act but is limited to books forming part of the records of the company or securities belonging to the company, with a connection to the company's affairs. Altered emails between a company's solicitor and the company, and between the company and its banker, concerning company transactions fall within the definition of 'books affecting or relating to affairs of the company'. Rule 4 of the Criminal Appeal Rules (NSW) applies to latent duplicity arising from directions given by the trial judge to which no objection was taken at trial.
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