Part Australian Interpretations corresponding - AASB 1048 - Interpretation and Application of Standards - March 2009 - Australian Interpretations corresponding to IASB Interpretations

Australian Interpretations correspondingAustralian Interpretations corresponding to IASB Interpretations

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Turn the raw legal text into a practical explanation grounded in AASB 1048 - Interpretation and Application of Standards - March 2009.

Australian Interpretations corresponding to IASB Interpretations

9 An entity shall apply each relevant Australian Interpretation listed in Table 1 below.

<table cellspacing="0" cellpadding="0" style="width:328.2pt; border-collapse:collapse"><thead><tr><td colspan="5" style="width:317.4pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h5 id="navPoint_23" style="margin-bottom:3pt; text-align:justify"><span>Table 1:</span><span> </span><span>Australian Interpretations corresponding to IASB Interpretations</span></h5></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt 1.4pt; vertical-align:top"><p><span style="font-weight:bold">Interpretation</span></p><p><span style="font-size:9pt; font-style:italic">Issue Date</span></p></td><td style="width:132.5pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p><span style="font-weight:bold">Title</span></p></td><td style="width:77.95pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top"><p><span style="font-weight:bold">Application Date </span><span>(annual reporting periods)</span></p></td><td style="width:39.15pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt 1.02pt; vertical-align:top"><p><span style="font-weight:bold">IFRIC or SIC</span></p></td></tr></thead><tbody><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1</span><span></span></p><p><span style="font-size:9pt; font-style:italic">September 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:132.5pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt; vertical-align:top"><p><span>Changes in Existing Decommissioning, Restoration and Similar Liabilities</span></p></td><td style="width:77.95pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></td><td style="width:39.15pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>IFRIC 1</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1</span><span></span></p><p><span style="font-size:9pt; font-style:italic">June 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:132.5pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt; vertical-align:top"><p><span>Changes in Existing Decommissioning, Restoration and Similar Liabilities</span></p></td><td style="width:77.95pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></td><td style="width:39.15pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>IFRIC 1</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>1</span></p><p><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td style="width:132.5pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Changes in Existing Decommissioning, Restoration and Similar Liabilities</span></p></td><td style="width:77.95pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></td><td style="width:39.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>IFRIC 1</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>2</span></p><p><span style="font-size:9pt; font-style:italic">March 2008</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:132.5pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Members’ Shares in Co</span><span>‑</span><span>operative Entities and Similar Instruments</span></p></td><td style="width:77.95pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></td><td style="width:39.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>IFRIC 2</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>2</span></p><p><span style="font-size:9pt; font-style:italic">September 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:132.5pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Members’ Shares in Co</span><span>‑</span><span>operative Entities and Similar Instruments</span></p></td><td style="width:77.95pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></td><td style="width:39.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>IFRIC 2</span></p></td></tr><tr><td style="vertical-align:top"></td><td style="width:63.45pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top"><p><span>2</span></p><p><span style="font-size:9pt; font-style:italic">March 2005</span></p></td><td style="width:132.5pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Members’ Shares in Co</span><span>‑</span><span>operative Entities and Similar Instruments</span></p></td><td style="width:77.95pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>(ending)</span></p><p><span>31 December 2005</span></p></td><td style="width:39.15pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top"><p><span>IFRIC 2</span></p></td></tr><tr style="height:0pt"><td style="width:3.95pt"></td><td style="width:66.25pt"></td><td style="width:135.3pt"></td><td style="width:80.75pt"></td><td style="width:41.95pt"></td></tr></tbody></table>

4September 2007[as amended to]	Determining whether an Arrangement contains a Lease	(beginning)1 January 2009	IFRIC 4
4February 2007	Determining whether an Arrangement contains a Lease	(beginning)1 January 2008	IFRIC 4
4June 2005	Determining whether an Arrangement contains a Lease	(beginning)1 January 2006	IFRIC 4
5September 2007[as amended to]	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	(beginning)1 January 2009	IFRIC 5
5June 2005	Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds	(beginning)1 January 2006	IFRIC 5
6September 2007[as amended to]	Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment	(beginning)1 January 2009	IFRIC 6
6October 2005	Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment	(beginning)1 December 2005	IFRIC 6

7December 2007[as amended to]	Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies	(beginning)1 January 2009	IFRIC 7
7September 2007[as amended to]	Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies	(beginning)1 January 2009	IFRIC 7
7February 2006	Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies	(beginning)1 March 2006	IFRIC 7
8September 2007[as amended to]	Scope of AASB 2	(beginning)1 January 2009	IFRIC 8
8March 2006	Scope of AASB 2	(beginning)1 May 2006	IFRIC 8
9March 2008[as amended to]	Reassessment of Embedded Derivatives	(beginning)1 July 2009	IFRIC 9
9September 2007[as amended to]	Reassessment of Embedded Derivatives	(beginning)1 January 2009	IFRIC 9
9April 2006	Reassessment of Embedded Derivatives	(beginning)1 June 2006	IFRIC 9
10December 2007[as amended to]	Interim Financial Reporting and Impairment	(beginning)1 January 2009	IFRIC 10
10September 2007[as amended to]	Interim Financial Reporting and Impairment	(beginning)1 January 2009	IFRIC 10
10September 2006	Interim Financial Reporting and Impairment	(beginning)1 November 2006	IFRIC 10
11September 2007[as amended to]	AASB 2 – Group and Treasury Share Transactions	(beginning)1 January 2009	IFRIC 11
11February 2007	AASB 2 – Group and Treasury Share Transactions	(beginning)1 March 2007	IFRIC 11
12September 2007[as amended to]	Service Concession Arrangements	(beginning)1 January 2009	IFRIC 12
12June 2007[as amended to]	Service Concession Arrangements	(beginning)1 January 2009	IFRIC 12
12February 2007	Service Concession Arrangements	(beginning)1 January 2008	IFRIC 12
13September 2007[as amended to]	Customer Loyalty Programmes	(beginning)1 January 2009	IFRIC 13
13August 2007	Customer Loyalty Programmes	(beginning)1 July 2008	IFRIC 13
14September 2007[as amended to]	AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	(beginning)1 January 2009	IFRIC 14
14August 2007	AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction	(beginning)1 January 2008	IFRIC 14
15August 2008	Agreements for the Construction of Real Estate	(beginning)1 January 2009	IFRIC 15
16August 2008	Hedges of a Net Investment in a Foreign Operation	(beginning)1 October 2008	IFRIC 16
17December 2008	Distributions of Non-cash Assets to Owners	(beginning)1 July 2009	IFRIC 17
18March 2009	Transfers of Assets from Customers	(beginning)1 July 2009	IFRIC 18
107March 2008[as amended to]	Introduction of the Euro	(beginning)1 July 2009	SIC-7
107December 2007[as amended to]	Introduction of the Euro	(beginning)1 January 2009	SIC-7
107September 2007[as amended to]	Introduction of the Euro	(beginning)1 January 2009	SIC-7
107July 2004	Introduction of the Euro	(beginning)1 January 2005	SIC-7
110September 2007[as amended to]	Government Assistance – No Specific Relation to Operating Activities	(beginning)1 January 2009	SIC-10
110July 2004	Government Assistance – No Specific Relation to Operating Activities	(beginning)1 January 2005	SIC-10
112September 2007[as amended to]	Consolidation – Special Purpose Entities	(beginning)1 January 2009	SIC-12
112December 2004	Consolidation – Special Purpose Entities	(beginning)1 January 2005	SIC-12
113September 2007[as amended to]	Jointly Controlled Entities – Non-Monetary Contributions by Venturers	(beginning)1 January 2009	SIC-13
113July 2007[as amended to]	Jointly Controlled Entities – Non-Monetary Contributions by Venturers	(beginning)1 July 2007	SIC-13
113July 2004	Jointly Controlled Entities – Non-Monetary Contributions by Venturers	(beginning)1 January 2005	SIC-13
115September 2007[as amended to]	Operating Leases – Incentives	(beginning)1 January 2009	SIC-15
115July 2004	Operating Leases – Incentives	(beginning)1 January 2005	SIC-15
121September 2007[as amended to]	Income Taxes – Recovery of Revalued Non-Depreciable Assets	(beginning)1 January 2009	SIC-21
121July 2004	Income Taxes – Recovery of Revalued Non-Depreciable Assets	(beginning)1 January 2005	SIC-21
125September 2007[as amended to]	Income Taxes – Changes in the Tax Status of an Entity or its Shareholders	(beginning)1 January 2009	SIC-25
125July 2004	Income Taxes – Changes in the Tax Status of an Entity or its Shareholders	(beginning)1 January 2005	SIC-25
127September 2007[as amended to]	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	(beginning)1 January 2009	SIC-27
127July 2004	Evaluating the Substance of Transactions Involving the Legal Form of a Lease	(beginning)1 January 2005	SIC-27

7December 2007[as amended to]

Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies

(beginning)1 January 2009

IFRIC 7

7September 2007[as amended to]

Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies

(beginning)1 January 2009

IFRIC 7

7February 2006

Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies

(beginning)1 March 2006

IFRIC 7

8September 2007[as amended to]

Scope of AASB 2

(beginning)1 January 2009

IFRIC 8

8March 2006

Scope of AASB 2

(beginning)1 May 2006

IFRIC 8

9March 2008[as amended to]

Reassessment of Embedded Derivatives

(beginning)1 July 2009

IFRIC 9

9September 2007[as amended to]

Reassessment of Embedded Derivatives

(beginning)1 January 2009

IFRIC 9

9April 2006

Reassessment of Embedded Derivatives

(beginning)1 June 2006

IFRIC 9

10December 2007[as amended to]

Interim Financial Reporting and Impairment

(beginning)1 January 2009

IFRIC 10

10September 2007[as amended to]

Interim Financial Reporting and Impairment

(beginning)1 January 2009

IFRIC 10

10September 2006

Interim Financial Reporting and Impairment

(beginning)1 November 2006

IFRIC 10

11September 2007[as amended to]

AASB 2 – Group and Treasury Share Transactions

(beginning)1 January 2009

IFRIC 11

11February 2007

AASB 2 – Group and Treasury Share Transactions

(beginning)1 March 2007

IFRIC 11

12September 2007[as amended to]

Service Concession Arrangements

(beginning)1 January 2009

IFRIC 12

12June 2007[as amended to]

Service Concession Arrangements

(beginning)1 January 2009

IFRIC 12

12February 2007

Service Concession Arrangements

(beginning)1 January 2008

IFRIC 12

13September 2007[as amended to]

Customer Loyalty Programmes

(beginning)1 January 2009

IFRIC 13

13August 2007

Customer Loyalty Programmes

(beginning)1 July 2008

IFRIC 13

14September 2007[as amended to]

AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

(beginning)1 January 2009

IFRIC 14

14August 2007

AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction

(beginning)1 January 2008

IFRIC 14

15August 2008

Agreements for the Construction of Real Estate

(beginning)1 January 2009

IFRIC 15

16August 2008

Hedges of a Net Investment in a Foreign Operation

(beginning)1 October 2008

IFRIC 16

17December 2008

Distributions of Non-cash Assets to Owners

(beginning)1 July 2009

IFRIC 17

18March 2009

Transfers of Assets from Customers

(beginning)1 July 2009

IFRIC 18

107March 2008[as amended to]

Introduction of the Euro

(beginning)1 July 2009

SIC-7

107December 2007[as amended to]

Introduction of the Euro

(beginning)1 January 2009

SIC-7

107September 2007[as amended to]

Introduction of the Euro

(beginning)1 January 2009

SIC-7

107July 2004

Introduction of the Euro

(beginning)1 January 2005

SIC-7

110September 2007[as amended to]

Government Assistance – No Specific Relation to Operating Activities

(beginning)1 January 2009

SIC-10

110July 2004

Government Assistance – No Specific Relation to Operating Activities

(beginning)1 January 2005

SIC-10

112September 2007[as amended to]

Consolidation – Special Purpose Entities

(beginning)1 January 2009

SIC-12

112December 2004

Consolidation – Special Purpose Entities

(beginning)1 January 2005

SIC-12

113September 2007[as amended to]

Jointly Controlled Entities – Non-Monetary Contributions by Venturers

(beginning)1 January 2009

SIC-13

113July 2007[as amended to]

Jointly Controlled Entities – Non-Monetary Contributions by Venturers

(beginning)1 July 2007

SIC-13

113July 2004

Jointly Controlled Entities – Non-Monetary Contributions by Venturers

(beginning)1 January 2005

SIC-13

115September 2007[as amended to]

Operating Leases – Incentives

(beginning)1 January 2009

SIC-15

115July 2004

Operating Leases – Incentives

(beginning)1 January 2005

SIC-15

121September 2007[as amended to]

Income Taxes – Recovery of Revalued Non-Depreciable Assets

(beginning)1 January 2009

SIC-21

121July 2004

Income Taxes – Recovery of Revalued Non-Depreciable Assets

(beginning)1 January 2005

SIC-21

125September 2007[as amended to]

Income Taxes – Changes in the Tax Status of an Entity or its Shareholders

(beginning)1 January 2009

SIC-25

125July 2004

Income Taxes – Changes in the Tax Status of an Entity or its Shareholders

(beginning)1 January 2005

SIC-25

127September 2007[as amended to]

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

(beginning)1 January 2009

SIC-27

127July 2004

Evaluating the Substance of Transactions Involving the Legal Form of a Lease

(beginning)1 January 2005

SIC-27

129December 2007[as amended to]	Service Concession Arrangements: Disclosures	(beginning)1 January 2009	SIC-29
129September 2007[as amended to]	Service Concession Arrangements: Disclosures	(beginning)1 January 2009	SIC-29
129February 2007	Service Concession Arrangements: Disclosures	(beginning)1 January 2008	SIC-29
129July 2004	Disclosure – Service Concession Arrangements	(beginning)1 January 2005	SIC-29
131September 2007[as amended to]	Revenue – Barter Transactions Involving Advertising Services	(beginning)1 January 2009	SIC-31
131July 2004	Revenue – Barter Transactions Involving Advertising Services	(beginning)1 January 2005	SIC-31
132September 2007[as amended to]	Intangible Assets – Web Site Costs	(beginning)1 January 2009	SIC-32
132July 2004	Intangible Assets – Web Site Costs	(beginning)1 January 2005	SIC-32

<table cellspacing="0" cellpadding="0" style="width:329.4pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:318.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h5 id="navPoint_25" style="margin-bottom:3pt; text-align:justify; page-break-after:auto">Table 2: Other Australian Interpretations</h5></td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt 1.4pt; vertical-align:top">InterpretationIssue Date</td><td style="width:168.4pt; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.02pt 0.65pt; vertical-align:top">Title</td><td style="width:78pt; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 1.4pt 0.65pt 1.02pt; vertical-align:top">Application Date (annual reporting periods)</td></tr></thead><tbody><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1001December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1001September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1001July 2005</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(ending)31 December 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1002December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Post-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1002September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Post-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1002December 2005</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Post-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(ending)31 December 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1003November 2007</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Australian Petroleum Resource Rent Tax</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(ending)30 June 2008</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1013December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1013September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1013April 2005</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(ending)31 December 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1017December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Developer and Customer Contributions for Connection to a Price-Regulated Network</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1017September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Developer and Customer Contributions for Connection to a Price-Regulated Network</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1017November 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Developer and Customer Contributions for Connection to a Price-Regulated Network</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1019December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">The Superannuation Contributions Surcharge</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1019September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">The Superannuation Contributions Surcharge</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1019September 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">The Superannuation Contributions Surcharge</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1030September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1030September 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1031December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Accounting for the Goods and Services Tax (GST)</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1031September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Accounting for the Goods and Services Tax (GST)</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1031July 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Accounting for the Goods and Services Tax (GST)</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1038December 2007</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Contributions by Owners Made to Wholly-Owned Public Sector Entities</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 July 2008</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1038September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Contributions by Owners Made to Wholly-Owned Public Sector Entities</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1038September 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Contributions by Owners Made to Wholly-Owned Public Sector Entities</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1039December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Substantive Enactment of Major Tax Bills in Australia</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1039September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Substantive Enactment of Major Tax Bills in Australia</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1039July 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Substantive Enactment of Major Tax Bills in Australia</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1042December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Subscriber Acquisition Costs in the Telecommunications Industry</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1042September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Subscriber Acquisition Costs in the Telecommunications Industry</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1042December 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Subscriber Acquisition Costs in the Telecommunications Industry</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1047December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Professional Indemnity Claims Liabilities in Medical Defence Organisations</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1047September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Professional Indemnity Claims Liabilities in Medical Defence Organisations</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1047November 2004</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Professional Indemnity Claims Liabilities in Medical Defence Organisations</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1052December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Tax Consolidation Accounting</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1052September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Tax Consolidation Accounting</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1052June 2005</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Tax Consolidation Accounting</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(ending)31 December 2005</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1055December 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Accounting for Road Earthworks</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt 1.4pt; vertical-align:top">1055September 2007[as amended to]</td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top">Accounting for Road Earthworks</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 1.4pt 1.02pt 1.02pt; vertical-align:top">(beginning)1 January 2009</td></tr><tr><td style="vertical-align:top"></td><td style="width:70.6pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.02pt 0.65pt 1.4pt; vertical-align:top">1055September 2004</td><td style="width:168.4pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.02pt 0.65pt; vertical-align:top">Accounting for Road Earthworks</td><td style="width:78pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.48pt 1.4pt 0.65pt 1.02pt; vertical-align:top">(beginning)1 January 2005</td></tr></tbody><tbody><tr style="height:0pt"><td style="width:4pt"></td><td style="width:73.4pt"></td><td style="width:171.2pt"></td><td style="width:80.8pt"></td></tr></tbody></table>