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:347.4pt; border-collapse:collapse"><thead><tr><td colspan="6" style="width:336.6pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><h5 id="navPoint_24" 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><td style="vertical-align:top"></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><td style="vertical-align:top"></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><td style="vertical-align:top"></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><td style="vertical-align:top"></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><td style="vertical-align:top"></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><td style="vertical-align:top"></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><td style="vertical-align:top"></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><td style="width:19.2pt"></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 |
| 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 | |
| | | | | |
10 The application date listed in Table 1 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 1, 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.
Other Australian Interpretations
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_26" 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.