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Note 2: Expenses

Note 2A: Employee benefits

2020

$’000

2019

$’000

Wages and salaries

28,749

27,848

Superannuation

Defined benefit plans

358

414

Defined contribution plans

2,910

2,798

Leave and other entitlements

2,456

2,441

Separation and redundancies

684

832

Other employee benefits expense

641

667

Total employee benefits

35,798

35,000

Accounting policies for employee related expenses is contained in Note 7A.

Note 2B: Suppliers

2020

$’000

2019

$’000

Goods and Services supplied or rendered

Advertising

62,960

72,482

Promotion and publicity

27,777

26,420

Films, publications and distribution

1,195

2,973

Information systems and telecommunications

11,762

10,025

Research, services fees and travel

6,117

7,653

Total goods and services supplied or rendered

109,811

119,553

Other suppliers

Operating lease rentals1

-

6,211

Short-term leases

443

-

Workers compensation expenses

252

205

Total other suppliers

695

6,416

Total Suppliers

110,506

125,969

1. Tourism Australia 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.

Tourism Australia has short-term lease commitments of $120K as at 30 June 2020.

Tourism Australia currently has 12 leases (2019: 12).

Accounting Policy

Short-term leases and leases of low-value assets

Tourism Australia has elected not to recognise right-of-use assets and lease liabilities for short-term leases of assets that have a lease term of 12 months or less and leases of low-value assets (less than $10,000). Tourism Australia recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.