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'The Paperless Office' - How Much Paper is Enough for Your Company? -
Corporate/Company Law - Australia
Section 12 of the *Electronic Transactions Act* 1999 (Cth) provides that
if, under a law of the Commonwealth, a person is required to retain records
of information - which encompasses both information in paper form and
electronic communications (such as emails) - that requirement is satisfied
by recording the information in electronic form, subject to certain
conditions in relation to the electronic record keeping system being met.


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Source:
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