New South Wales Consolidated Acts New South Wales Consolidated ActsIn this Division--
"accounting records" includes invoices, receipts, orders for the payment of
money, bills of exchange, cheques, promissory notes, vouchers and other
documents of prime entry and also includes such working papers and other
documents as are necessary to explain the methods and calculations by which
accounts are made up.
"insurer" means a licensed insurer or self-insurer.