Financial Statements as at 30 June 2025

Contents

Financial Statements

• Statement of comprehensive income
• Statement of financial position
• Statement of comprehensive income by major departmental services
• Statement of assets and liabilities by major departmental services
• Statement of changes in equity
• Statement of cash flows
• Notes to the Statement of cash flows

Notes to the Financial Statements

• How we Operate - Our Departmental Objectives and Activities
  • 1 Accounting policies and basis for financial statements preparation
• Notes about our Financial Performance
  • Income
    • 2 Appropriations
    • 3 User charges and fees
    • 4 Grants and other contributions
  • Expenses
    • 5 Employee expenses
    • 6 Key management personnel and remuneration expenses
    • 7 Supplies and services
    • 8 Grants and subsidies
    • 9 Finance and borrowing costs
    • 10 Depreciation and amortisation
    • 11 Other expenses
• Notes about our Financial Position
  • 12 Receivables
  • 13 Prepayments
  • 14 Intangible assets
  • 15 Property, plant and equipment
  • 16 Public private partnerships
  • 17 Leases
  • 18 Payables
  • 19 Borrowings
  • 20 Provisions
  • 21 Accrued employee benefits
  • 22 Unearned revenue
  • 23 Other liabilities
• Other Information
  • 24 Income tax equivalents
  • 25 Commitments for expenditure
  • 26 Contingencies
  • 27 Investment in subsidiary
  • 28 Financial instruments
  • 29 Schedule of administered items
  • 30 Administered appropriations
  • 31 Budgetary reporting
  • 32 Events after the balance date

Certification

• Management Certificate of the Department of Transport and Main Roads
• Independent Auditor's Report