http://www.austlii.edu.au/au/cases/nsw/NSWSC/2012/730.html

TORTS – conversion – tax office audit identifying shortfall in the declaration of company’s cash sales receipts – company alleging that shortfall represents cash appropriated by defendant whilst employed as bookkeeper for the company – circumstantial case – conversion of small sum established

EVIDENCE – representation by tax office as to shortfall in the declaration of company’s cash sales receipts – where representation relevant for a non-hearsay purpose – whether use to be made of the representation should be limited under s 136 of the Evidence Act 1995