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These statements have been compiled on the basis of government policies and the department’s main estimates and output plan with the Prime Minister at the time the statements were finalised.
These forecast financial statements comply with generally accepted accounting practice. The measurement base applied is historical cost adjusted for revaluations of assets. Revaluations are made to reflect the forecast service potential or economic benefit to be obtained through the control of assets.
The accrual basis of accounting has been used for the preparation of these financial statements.
These statements have been prepared on a going-concern basis.