3: Financial assets
2021 | 2020 | ||
$'000 | $'000 | ||
Note 3A: Cash | |||
Special account - ACNC | 10,913 | 5,441 | |
Cash on hand or on deposit | 38,083 | 30,685 | |
Total cash | 48,996 | 36,126 |
Accounting policy
Cash is recognised at its nominal amount. Cash includes cash on hand or on deposit, and cash held in bank and the official public account for special accounts.
2021 | 2020 | ||
$'000 | $'000 | ||
Note 3B: Trade and other receivables | |||
Service receivables | 8,392 | 16,935 | |
Total service receivables | 8,392 | 16,935 | |
Appropriations receivables | |||
Existing programs | |||
Cash held in the official public account: ATO | 578,035 | 444,537 | |
Total appropriations receivables | 578,035 | 444,537 | |
Other receivables | |||
GST receivable from the ATO (as Tax Administrator) | 36,359 | 37,897 | |
Lease receivables | 30,781 | 38,548 | |
Other receivables | 27,273 | 22,621 | |
Total other receivables | 94,413 | 99,066 | |
Total trade and other receivables (gross) | 680,840 | 560,538 | |
Less impairment loss allowance | (11,978) | (17,472) | |
Total trade and other receivables (net) | 668,862 | 543,066 |
Visit
https://www.transparency.gov.au/annual-reports/australian-taxation-office/reporting-year/2020-21-25