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C7 Other liabilities

NBN Co Group

30 June 2019

30 June 2018

$m

$m

Current

Deferred gain on developer contributions and government grants

24

20

Total

24

20

NBN Co Group

30 June 2019

30 June 2018

$m

$m

Non-current

Deferred gain on developer contributions and government grants

811

693

Total

811

693

Other liabilities comprise government grants and developer contributions for no consideration.

Recognition and measurement
Government grants
Government grants are recognised in the Statement of financial position as a deferred gain when the grant is received.

When the grant relates to an asset or assets received for no consideration, the asset is recorded at fair value and the resulting gain is credited to deferred income. The gain is released to profit or loss on a straight line basis, over the expected period of provision of services which is estimated to be the useful life of the relevant asset or assets.

There are no unfulfilled conditions or contingencies attached to the government grants.

Developer contributions for no consideration
The Group receives network assets for no consideration from developers as part of the build of the nbn™ access network in new development areas. Assets received for no consideration are recorded at fair value and the resulting gain is credited to deferred income. The gain is released to profit or loss on a straight line basis, over the expected period of provision of services which is estimated to be the useful life of the relevant asset or assets.

There are no unfulfilled conditions or contingencies attached to the developer contributions.