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Note 3: Operating Expenses

Operating Expenses
  2014
$’000
2013
$’000
Note 3A: Employee Benefits    
Wages and salaries 95,418 92,274
Superannuation:    
Defined contribution plans 6,128 5,525
Defined benefit plans 10,766 10,590
Redundancies 7,188 51
Leave and other entitlements 10,474 10,990
Other 3,162 3,294
Total employee benefits 133,136 122,724
Note 3B: Suppliers    
Goods and services supplied or rendered.1    
Information communication technology 5,191 6,055
Conferences and training 9,273 2,357
Consultants, secondees and contractors 6,442 6,046
Fees – Audit, Accounting, Bank and Other 1,700 1,433
Insurance 561 370
Legal 999 2,382
Printing 514 445
Property operating expenses 11,845 11,092
Publications and subscriptions 1,368 1,460
Travel 6,383 4,706
Other 2,145 1,789
Total goods and services supplied or rendered 46,421 38,135
Goods supplied in connection with:    
Related parties 135 61
External parties 3,141 2,712
Total goods supplied 3,276 2,773
Services rendered in connection with:    
Related parties 7,153 7,011
External parties 27,600 20,490
Total services rendered 34,753 27,501
Total goods and services supplied or rendered 38,029 30,274
Other suppliers    
Operating lease rentals in connection with:2    
Related parties 8,070 7,692
External parties 1 1
Workers compensation premiums 321 168
Total other suppliers 8,392 7,861
Total supplier expenses 46,421 38,135
Note 3C: Grants    
Public sector:    
Clean Energy Finance Corporation 18,383
Australian Government entities – other 71 139
Private sector:    
Non-profit organisations 1,243 4,830
Total grants 1,314 23,352
Note 3D: Depreciation and amortisation    
Depreciation    
Plant and equipment 2,798 2,571
Buildings – leasehold improvements 4,241 3,091
Total depreciation 7,039 5,662
Amortisation    
Intangibles – computer software 2,258 8,071
Total amortisation 2,258 8,071
Total depreciation and amortisation 9,297 13,733
Note 3E: Finance costs3    
Leases 1
Unwinding of discount’ 445
Total finance costs 445 1
Note 3F: Write-down and impairment of assets    
Write-off of plant and equipment 108 213
Write-off of Intangibles assets 36 17
Total write-down and impairment of assets 144 230
Note 3G: Losses from asset sales    
Property, plant and equipment    
Proceeds from sale (29)
Carrying value of asset sold 44
Selling expense 9
Total losses from asset sales 24

1. Increases in conferences and training and travel expenses relate to the G20 meetings the Treasury is hosting.

2. Operating lease rentals comprise minimum lease payments only. The comparative figures have been reclassified and do not match what was published in the 2012-13 financial statements.

3. In 2014, the Treasury recognised a provision for restoration relating to part of the Treasury building in Canberra and the offices in Canberra, Sydney and Melbourne. The unwinding of the discount associated with these provisions has been recognised fully in 2013-14.