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Nanitsos v Pantzouris [2012] NSWSC 1396. White J.

[In 10] The ordinary conception of "accounts" includes things such as profit and loss accounts and balance sheets and can also include ledgers and journals but does not, in my view, extend to supporting primary financial records (see, for example, the definition of "accounts" in s 8J of theTaxation Administration Act 1953 (Cth)).

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