31 Provisions

  2008
$000		 2007
$000

Current

    
Employee benefits provision    
Annual leave (i) 9,146 8,007
Long service leave (ii) 5,830 6,226
  14,976 14,233
Other provisions    
Public liability provision 663 460
Workers’ compensation 472 3,774
Contaminated Sites 1,444 2,284
Employment on-costs (iii) 923 1,129
  3,502 7,647
     
  18,478 21,880

Non-Current

    
Employee benefits provision    
Long service leave (ii) 5,086 3,616
Deferred salary scheme 100 42
  5,186 3,658
Other provisions    
Contaminated Sites 532 842
Employment on-costs (iii) 342 281
  874 1,123
     
  6,060 4,781
  1. Annual leave has been classified as current as there is no unconditional right to defer settlement for at least 12 months after balance sheet date. Assessments indicate that actual settlement of liabilities will occur as follows:
Within 12 months of balance sheet date 6,029 5,319
More than 12 months after balance sheet date 3,117 2,688
  9,146 8,007
  1. Long service leave liability has been classified as current where there is no unconditional right to defer settlement for at least 12 months after balance sheet date. Assessments indicate that actual settlement of the liabilities will occur as follows:
Within 12 months of balance sheet date 981 885
More than 12 months after balance sheet date 9,935 8,957
  10,916 9,842
  1. The settlement of annual and long service leave liabilities gives rise to the payment of employment on-costs including payroll tax and workers’ compensation premiums. The provision is the present value of expected future payments. The associated expense is included under note 12 ‘Other expenses’.

Movements in other provisions
Movements in each class of provisions during the financial year, other than employee benefits, are set out below.

Public liability provision		    
Carrying amount at the start of the year 460 443
Additional provisions recognised 1,212 1,288
Payments/other sacrifices of economic benefit (1,009) (1,271)
Carrying amount at the end of the year 663 460

Workers’ compensation provisions		    
Carrying amount at the start of the year 3,774 3,075
Additional provisions recognised 1,619 2,952
Payments/other sacrifices of economic benefit (4,921) (2,253)
Carrying amount at the end of the year 472 3,774

Employment on-cost provision		    
Carrying amount at the start of the year 1,410 1,549
Additional provisions recognised 483 385
Payments/other sacrifices of economic benefit (628) (524)
Carrying amount at the end of the year 1,265 1,410

Contaminated sites provision		    
Carrying amount at the start of the year 3,126 0
Additional provisions recognised 279 3,126
Payments/other sacrifices of economic benefit (1,429) 0
Carrying amount at the end of the year 1,976 3,126

Provision has been established to cover for the costs related to 15 contaminated sites.