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This Interpretation applies to annual reporting periods beginning on or after 1 July 2008.  This Interpretation may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008, provided there is early adoption for the same annual reporting period of the following Australian Accounting Standards being issued at about the same time, as applicable:

(a)            AASB 1004 Contributions;

(b)            AASB 1049 Whole of Government and General Government Sector Financial Reporting;

(c)            AASB 1050 Administered Items;

(d)            AASB 1051 Land Under Roads;

(e)            AASB 1052 Disaggregated Disclosures; and

(f)            AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AASs 27, 29 and 31.

[Note:  For application dates of paragraphs changed or added by an amending pronouncement, see Compilation Details.]


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When applicable, this Interpretation supersedes UIG Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities, as issued in September 2004.