Current

Employee benefits provision

Annual leave (i)

Long service leave (ii)

Deferred salary scheme (iv)

Other provisions

Public liability provision

Workers’ compensation

Contaminated sites

Employment on-costs (iii)

Non-Current

Employee benefits provision

Long service leave (ii)

Deferred salary scheme (iv)

Other provisions

Contaminated sites

Employment on-costs (iii)

1. Annual leave has been classified as current as there is no unconditional right to defer settlement for at least 12 months after the reporting period. Assessments indicate that actual settlement of liabilities will occur as follows:

Within 12 months of the end of the reporting period

More than 12 months after the reporting period

2. Long service leave liability has been classified as current where there is no unconditional right to defer settlement for at least 12 months after the reporting period. Assessments indicate that actual settlement of the liabilities will occur as follows:

Within 12 months of the end of the reporting period

More than 12 months after the reporting period

3. The settlement of annual and long service leave liabilities gives rise to the payment of employment on-costs including payroll tax and workers’ compensation insurance. The provision is the present value of expected future payments.

   The associated expense is disclosed in note 11 ‘Other expenses’.

4. Deferred salary scheme liabilities have been classified as current where there is no unconditional right to defer settlement for at least 12 months after the reporting period. Actual settlement of the liabilities will occur as follows:

Within 12 months of the end of the reporting period

More than 12 months after the reporting period

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

Additional provisions recognised

Payments/other sacrifices of economic benefit

Carrying amount at the end of the year

Workers’ compensation provisions

Carrying amount at the start of the year

Additional provisions recognised

Payments/other sacrifices of economic benefit

Carrying amount at the end of the year

Employment on-cost provision

Carrying amount at the start of the year

Additional provisions recognised

Payments/other sacrifices of economic benefit

Carrying amount at the end of the year

Contaminated sites provision

Carrying amount at the start of the year

Additional provisions recognised

Payments/other sacrifices of economic benefit

Carrying amount at the end of the year