http://www.iinet.net.au/about/mediacentre/papers-and-presentations/20142807-tia-act-1979.pdf
I came across the above report which I thought provided a useful explanation of metadata. It was prepared for the Australian Senate which is considering legislation to mandate the preservation of metadata.
David B. Gaynon, CRM
Records Retention & Compliance Manager
Yamaha Motor Corporation, USA
6555 Katella Avenue
Cypress CA 90630 USA
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