Retirement Savings Accounts Regulations 1997
For the purposes of subsection 120(7) of the Act, it is a prescribed manner of authentication of a written record of an examination mentioned in the subsection if:
(a) the written record is produced as soon as practicable after the conclusion of the examination; and
(b) the written record is endorsed by a person ( ``the endorser'' ) other than the person examined at the examination; and
(c) the endorser:
(i) was present throughout the examination; and
(ii) reads and endorses the written record as soon as practicable after it is produced; and
(d) the endorsement:
(i) is to the effect that the record is a true record of what was said in the examination; and
(ii) is signed and dated by the endorser.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.