Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The hearsay rule does not apply to a tag or label attached to, or writing placed on, an object (including a document) if the tag or label or writing may reasonably be supposed to have been so attached or placed:
(a) in the course of a business; and
(b) for the purpose of describing or stating the identity, nature, ownership, destination, origin or weight of the object, or of the contents (if any) of the object.
Note: Section 182 gives this subsection a wider application in relation to Commonwealth records.
(2) This section, and any provision of a law of a State or Territory that permits the use in evidence of such a tag, label or writing as an exception to a rule of law restricting the admissibility or use of hearsay evidence, does not apply to:
(a) a Customs prosecution within the meaning of Part XIV of the Customs Act 1901 ; or
(b) an Excise prosecution within the meaning of Part XI of the Excise Act 1901 .
Note: Section 5 extends the application of this subsection to proceedings in all Australian courts.