Notes to the Financial Statementsfor the year ended 30 June 2006

21. Provisions

 
2006
$'000
2005
$'000
Current
Employee benefits provision
Annual leave 
(a)
277
286
Long service leave 
(b)
229
139
 
506
425
Other provisions
Employment on-costs 
(c)
66
4
 
66
4
 
572
429
Non-current
Employee benefits provision
Long service leave 
(b)
141
166
 
141
166
Other provisions
Employment on-costs 
(c)
11
2
 
11
2
 
152
168
 
 
724
597

  1. Annual leave liabilities have been classified as current as there is no unconditional right to defer settlement for at least 12 months after reporting date. Assessments indicate that actual settlement of the liabilities will occur as follows:

    Within 12 months of reporting date
    158
    162
    More than 12 months from the reporting date
    119
    123
     
    277
    285

  2. Long service leave liabilities have been classified as current where there is no unconditional right to defer settlement for at least 12 months after reporting date. Assessments indicate that actual settlement of the liabilities will occur as follows:

    Within 12 months of reporting date
    170
    140
    More than 12 months from the reporting date
    200
    165
     
    370
    305

  3. The settlement of annual and long service leave liabilities gives rise to the payment of employment on-costs including superannuation and workers’ compensation premiums.

    Movement in other provisions
    Movements in each class of provisions during the financial year, other than employee benefits, are set out below:

    Employment on-cost provision
    Carrying amount at start of year
    6
    0
    Additional provisions recognised
    71
    6
    Carrying amount at end of year
    77
    6