(1) An entry or a copy of an entry in a book of account shall not be
admissible in evidence under this division unless it is first proved that the
book was at the time of the making of the entry 1 of the ordinary books of
account of the undertaking to which it purports to relate and that the entry
was made in the usual and ordinary course of that undertaking.
(2) Such proof
may be given by a responsible person familiar with the books of account of the
undertaking and may be given orally or by an affidavit sworn or by a
declaration made before a commissioner or person authorised to take affidavits
or statutory declarations.
