1. The CDPP has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.

Total cash outflow for leases for the year ended 30 June 2020 was $5,826,463.

Contractual commitments for the lease of property, plant and equipment

As at 30 June 2020 the CDPP had committed to leases which had not yet commenced of $4,364,928 (GST exclusive): $4,330,548 for property (2019: nil); and $34,380 for plant and equipment (2019: nil).

Accounting Policy

Refer Overview section for accounting policy on leases.