Revenue from contracts with customers is related to revenue received from the MoU which the Office has in place with PM&C in respect of Kirribilli House grounds maintenance. The Office will recognise revenue from this MOU over a period of time in accordance with AASB 15. A corresponding liability has been recognised for the next tranche that has been paid in advance. The prior accounting treatment of the milestone payments was to recognise an entire milestone payment as revenue when the Office received the payment from PM&C.

Secondment arrangement services received free of charge are accounted for as ‘volunteer services’ with fair value being the quantum that the Office would otherwise have paid for the services if not provided voluntarily. In accordance with the requirements of AASB 1058, the value of these services has been recognised as resources received free of charge for the financial year. Correspondingly, the value of the services that the Office would otherwise have paid to obtain the services has been recognised as an expense. These amounts were not previously recognised in the Office's financial statements.