Zoological Parks Authority - Parliament of Western Australia - The ...
Zoological Parks Authority - Parliament of Western Australia - The ...
Zoological Parks Authority - Parliament of Western Australia - The ...
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<strong>Zoological</strong> <strong>Parks</strong> <strong>Authority</strong> ANNUAL REPORT 2012<br />
Disclosures and Legal Compliance<br />
Financial Statements<br />
<strong>Zoological</strong> <strong>Parks</strong> <strong>Authority</strong><br />
Notes to the Financial Statements for the Year Ended 30 June 2012 continued<br />
2012 2011<br />
$ $<br />
6. Employee benefits expense<br />
Wages and salaries (a) 10,220,788 9,924,853<br />
Superannuation – defined contribution plans (b) 1,073,690 1,033,641<br />
Annual leave (c) 1,063,598 1,122,431<br />
Long service leave (c) 368,028 314,742<br />
12,726,104 12,395,667<br />
(a) Includes the value <strong>of</strong> the fringe benefit to the employee plus the fringe benefits tax component.<br />
(b) Defined contribution plans include WA Local Government Super, West State, Gold State and GESB Super Scheme (contributions paid).<br />
(c) Includes a superannuation contribution component.<br />
Employment on-costs relating to workers’ compensation premiums are included at note 7 ‘Other employee related expenses’.<br />
<strong>The</strong> employment on-costs liability is included at note 28 ‘Provisions’.<br />
7. Other employee related expenses<br />
Staff training/development 70,566 77,855<br />
Workers’ compensation premium 233,838 191,900<br />
Travel 56,269 76,033<br />
Uniforms 70,976 60,320<br />
Employment on-costs (refer also to note 28) 6,296 5,265<br />
Other 43,520 62,201<br />
481,465 473,574<br />
86
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