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AASB 1048 - Interpretation and Application of Standards - March 2009
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AASB 1048 - Interpretation and Application of Standards - March 2009
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Turn the raw legal text into a practical explanation grounded in AASB 1048 - Interpretation and Application of Standards - March 2009.
11 An entity shall apply each relevant Australian Interpretation listed in Table 2 below.
<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"><span>Table 2:</span><span> </span><span>Other Australian Interpretations</span></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"><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: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"><p><span style="font-weight:bold">Title</span></p></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"><p><span style="font-weight:bold">Application Date </span><span>(annual reporting periods)</span></p></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"><p><span>1001</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1001</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1001</span></p><p><span style="font-size:9pt; font-style:italic">July 2005</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Consolidated Financial Reports in relation to Pre-Date-of-Transition Dual Listed Company Arrangements</span></p></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"><p><span>(ending)</span></p><p><span>31 December 2005</span></p></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"><p><span>1002</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Post-Date-of-Transition Stapling Arrangements</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1002</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Post-Date-of-Transition Stapling Arrangements</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1002</span></p><p><span style="font-size:9pt; font-style:italic">December 2005</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Post-Date-of-Transition Stapling Arrangements</span></p></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"><p><span>(ending)</span></p><p><span>31 December 2005</span></p></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"><p><span>1003</span></p><p><span style="font-size:9pt; font-style:italic">November 2007</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Australian Petroleum Resource Rent Tax</span></p></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"><p><span>(ending)</span></p><p><span>30 June 2008</span></p></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"><p><span>1013</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1013</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1013</span></p><p><span style="font-size:9pt; font-style:italic">April 2005</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Consolidated Financial Reports in relation to Pre-Date-of-Transition Stapling Arrangements</span></p></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"><p><span>(ending)</span></p><p><span>31 December 2005</span></p></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"><p><span>1017</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Developer and Customer Contributions for Connection to a Price-Regulated Network</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1017</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Developer and Customer Contributions for Connection to a Price-Regulated Network</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1017</span></p><p><span style="font-size:9pt; font-style:italic">November 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Developer and Customer Contributions for Connection to a Price-Regulated Network</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1019</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>The Superannuation Contributions Surcharge</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1019</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>The Superannuation Contributions Surcharge</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1019</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>The Superannuation Contributions Surcharge</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1030</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1030</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1031</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Accounting for the Goods and Services Tax (GST)</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1031</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Accounting for the Goods and Services Tax (GST)</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1031</span></p><p><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Accounting for the Goods and Services Tax (GST)</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1038</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></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"><p><span>(beginning)</span></p><p><span>1 July 2008</span></p></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"><p><span>1038</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></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"><p><span>(beginning)</span></p><p><span>1 </span><span>January</span><span> 200</span><span>9</span></p></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"><p><span>1038</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1039</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Substantive Enactment of Major Tax Bills in </span><span>Australia</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1039</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Substantive Enactment of Major Tax Bills in </span><span>Australia</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1039</span></p><p><span style="font-size:9pt; font-style:italic">July 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Substantive Enactment of Major Tax Bills in </span><span>Australia</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1042</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Subscriber Acquisition Costs in the Telecommunications Industry</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1042</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Subscriber Acquisition Costs in the Telecommunications Industry</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1042</span></p><p><span style="font-size:9pt; font-style:italic">December 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Subscriber Acquisition Costs in the Telecommunications Industry</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1047</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Professional Indemnity Claims Liabilities in Medical Defence Organisations</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1047</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Professional Indemnity Claims Liabilities in Medical Defence Organisations</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1047</span></p><p><span style="font-size:9pt; font-style:italic">November 2004</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Professional Indemnity Claims Liabilities in Medical Defence Organisations</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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"><p><span>1052</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Tax Consolidation Accounting</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1052</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Tax Consolidation Accounting</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1052</span></p><p><span style="font-size:9pt; font-style:italic">June 2005</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Tax Consolidation Accounting</span></p></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"><p><span>(ending)</span></p><p><span>31 December 2005</span></p></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"><p><span>1055</span></p><p><span style="font-size:9pt; font-style:italic">December 2007</span></p><p><span style="font-size:9pt">[as amended to]</span></p></td><td style="width:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Accounting for Road Earthworks</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1055</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:168.4pt; border:0.75pt solid #000000; padding:2.48pt 1.02pt 1.02pt; vertical-align:top"><p><span>Accounting for Road Earthworks</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2009</span></p></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"><p><span>1055</span></p><p><span style="font-size:9pt; font-style:italic">September 2004</span></p></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"><p><span>Accounting for Road Earthworks</span></p></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"><p><span>(beginning)</span></p><p><span>1 January 2005</span></p></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>
12 The application date listed in Table 2 for each Interpretation is a reference to annual reporting periods beginning or ending (as indicated) on or after the date specified. An entity may elect to apply an individual Interpretation to annual reporting periods in advance of that stated for the Interpretation in Table 2, subject to the early application requirements of the Interpretation. However, an Interpretation shall not be applied to annual reporting periods beginning before 1 January 2005.