8An entity shall apply each relevant Australian Interpretation listed in Table 2 below.

8 An entity shall apply each relevant Australian Interpretation listed in Table 2 below.

<table cellspacing="0" cellpadding="0" style="width:412.5pt; margin-left:39.1pt; border-collapse:collapse"><thead><tr><td colspan="3" style="border-bottom:1.5pt double #000000; padding:2.85pt 2.85pt 2.1pt; vertical-align:top"><p class="IASBTableBoldTNR" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-style:italic">Table 2: Other Australian Interpretations</span></p></td></tr><tr><td style="width:18.48%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 2.48pt 2.1pt 2.85pt; vertical-align:top"><p style="text-align:left; page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Interpretation</span></p><p style="text-align:left; page-break-inside:avoid; page-break-after:avoid"><span style="font-style:italic">Issue Date</span></p></td><td style="width:62.74%; 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 2.48pt; vertical-align:top"><p style="text-align:left; page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Title</span></p></td><td style="width:18.78%; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:1.5pt double #000000; padding:2.1pt 2.85pt 2.1pt 2.48pt; vertical-align:top"><p style="text-align:left; page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Application Date</span></p><p style="text-align:left; page-break-inside:avoid; page-break-after:avoid"><span>(annual reporting periods)</span></p></td></tr></thead><tbody><tr><td style="width:18.48%; border-top:1.5pt double #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1003</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; 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 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>Australian Petroleum Resource Rent Tax</span></p></td><td style="width:18.78%; border-top:1.5pt double #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.1pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1019</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>The Superannuation Contributions Surcharge</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1030</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1031</span></p><p style="text-align:left"><span style="font-style:italic">December 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Accounting for the Goods and Services Tax (GST)</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 201</span><span>8</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1031</span></p><p style="text-align:left"><span style="font-style:italic">October 2015</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Accounting for the Goods and Services Tax (GST)</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 201</span><span>8</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1031</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Accounting for the Goods and Services Tax (GST)</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1038</span></p><p style="text-align:left"><span style="font-style:italic">December 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2019</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1038</span></p><p style="text-align:left"><span style="font-style:italic">December 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 201</span><span>8</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1038</span></p><p style="text-align:left"><span style="font-style:italic">October 2015</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2018</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1038</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Contributions by Owners Made to Wholly-Owned Public Sector Entities</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1042</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Subscriber Acquisition Costs in the Telecommunications Industry</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1047</span></p><p style="text-align:left"><span style="font-style:italic">July 2017</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Professional Indemnity Claims Liabilities in Medical Defence Organisations</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2021</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1047</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Professional Indemnity Claims Liabilities in Medical Defence Organisations</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1052</span></p><p style="text-align:left"><span style="font-style:italic">December 2016</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Tax Consolidation Accounting</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 201</span><span>8</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1052</span></p><p style="text-align:left"><span style="font-style:italic">October 2015</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Tax Consolidation Accounting</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 201</span><span>8</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1052</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Tax Consolidation Accounting</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr><tr><td style="width:18.48%; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.48pt 2.48pt 2.85pt; vertical-align:top"><p style="text-align:left"><span>1055</span></p><p style="text-align:left"><span style="font-style:italic">December 2013</span></p><p style="text-align:left"><span>[as amended to]</span></p></td><td style="width:62.74%; border:0.75pt solid #000000; padding:2.48pt; vertical-align:top"><p style="text-align:left"><span>Accounting for Road Earthworks</span></p></td><td style="width:18.78%; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding:2.48pt 2.85pt 2.48pt 2.48pt; vertical-align:top"><p style="text-align:left"><span>(beginning)</span></p><p style="text-align:left"><span>1 January 2014</span></p></td></tr></tbody></table>