http://www.austlii.edu.au/au/cases/nsw/NSWSC/2011/922.html

EVIDENCE – documents contain statement of land value by Valuer-General – (NSW) Evidence Act s 156 does not provide for admissibility of public documents – whether documents business records – business includes activity engaged in or carried on by the Crown in any of its capacities – document a business record falling within business records exception to the hearsay rule – whether if hearsay rule does not apply document containing opinions may be excluded by opinion rule – prevailing view that opinion rule applies to business records – document containing opinions based on specialised knowledge, training, study or experience admissible – general discretion to exclude evidence – Makita principles do not apply to render business records containing opinions inadmissible -circumstances include Valuer-General not available for cross-examination, plaintiffs to call other valuation evidence, defendant serves no valuation evidence, notice of valuation does not reveal rationale – evidence unfairly prejudicial to defendant and discretion exercised to exclude.

(NSW) Evidence Act 1995, s 69, s 76, s 79, s 156, Dictionary Pt 2.