Other Australian InterpretationsOther Australian Interpretations

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="3" 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; line-height:normal"><span>Table 2: Other Australian Interpretations</span></h5></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span style="font-weight:bold">Interpretation</span></p><p style="line-height:normal"><span style="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 style="line-height:normal"><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 style="line-height:normal"><span style="font-weight:bold">Application Date </span><span>(annual reporting periods)</span></p></td></tr></thead><tbody><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1001</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><span>Consolidated Financial </span><span>Statements</span><span> </span><span>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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1002</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1003</span></p><p style="line-height:normal"><span style="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 style="line-height:normal"><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 style="line-height:normal"><span>(ending)</span></p><p style="line-height:normal"><span>30 June 2008</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1013</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><span>Consolidated Financial </span><span>Statements</span><span> </span><span>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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1017</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1019</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1030</span></p><p style="line-height:normal"><span style="font-style:italic">September 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1031</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1038</span></p><p style="line-height:normal"><span style="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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 July 2008</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1039</span></p><p style="line-height:normal"><span style="font-style:italic">December 2009</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2011</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1039</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1042</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1047</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1052</span></p><p style="line-height:normal"><span style="font-style:italic">December 2009</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2011</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1052</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr><tr><td style="width:74.6pt; 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 style="line-height:normal"><span>1055</span></p><p style="line-height:normal"><span style="font-style:italic">December 2007</span></p><p style="line-height:normal"><span>[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 style="line-height:normal"><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 style="line-height:normal"><span>(beginning)</span></p><p style="line-height:normal"><span>1 January 2009</span></p></td></tr></tbody></table>