(1) In proceedings for an offence under this Act consisting of a contravention of subsection (1) or (2) of section 58A or subsection (3) or (4) of section 121, it shall be presumed, unless the contrary is shown, that a payroll document referred to in section 3C found on the premises of any employer relates to an employee of that employer.
(2) Where a document is retrieved from an electronic storage and retrieval system, it shall be presumed, unless the contrary is shown, that the person who ordinarily uses that system is the author of the document.