Automatic Enrolment Retirement Savings System Act 2024

Admissibility of certain documents in proceedings for offence

136. (1) In proceedings for an offence under this Act—

(a) a payroll document, or a document that purports to be a payroll document, shall be admissible as evidence of the matters specified in the document,

(b) a document (other than a payroll document) prepared or kept in the ordinary course of business, or that purports to have been prepared or kept in the ordinary course of business, by a person who had, or may reasonably be considered to have had, personal knowledge of the matters specified in the document shall be admissible as evidence of the matters specified in the document, and

(c) a document that purports to be a reproduction in legible form of a document to which paragraph (a) or (b) applies stored in non-legible form shall be admissible as evidence of the matters specified therein, if the court before which the proceedings have been brought is satisfied that it was reproduced in the course of the normal operation of the reproduction system concerned.

(2) Subsection (1)(b) and subsection (1)(c) (in so far as it relates to a document to which subsection (1)(b) applies) shall not apply to a document—

(a) containing information that is privileged from disclosure in proceedings for an offence,

(b) prepared for the purposes, or in contemplation, of—

(i) the investigation of any offence,

(ii) an investigation or inquiry carried out pursuant to or under any enactment,

(iii) any proceedings whether civil or criminal, or

(iv) proceedings of a disciplinary nature,

or

(c) prepared after the alleged commission of the offence concerned.

(3) Nothing in this section shall operate to render inadmissible in proceedings for an offence any document as evidence of any matter specified therein, that is so admissible by virtue of any rule of law or enactment other than this Act.

(4) In this section—

“business” includes any trade, profession or other occupation carried on—

(a) for reward or otherwise, and

(b) either in the State or outside the State;

“employer”, in a case where emoluments are paid on behalf of another person, includes a reference to that other person;

“payroll document” means a payslip, payroll ledger, book of account or other document prepared or kept by or on behalf of an employer in respect of one or more than one of his or her employees that contains a record of payments or deductions made by, or on behalf of, that employer in respect of the employee or employees concerned.