Note 22: Subsequent Events Other than as disclosed elsewhere in these statements, there are no matters or circumstances which have arisen since the end of the financial year which have significantly affected or may significantly affect the operations of the Group, results of those operations or the state of affairs of the Group in subsequent financial years. Note 23: Amendments to Accounting Standards and Interpretations (a) Amendments to accounting standards and interpretations adopted by the Group The Group has adopted the following amendments to the accounting standards. This change did not have a material impact on the Group’s accounting policies nor did it require any restatement. • AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates • AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction • AASB 2022-7 Amendments to Australian Accounting Standards – Editorial Corrections and Repeal of Superseded and Redundant Standards • AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules (b) Amendments to accounting standards and interpretations not yet effective for the Group A number of other accounting standards and interpretations have been issued and will be applicable in future periods. While these remain subject to ongoing assessment, no significant impacts have been identified to date. These standards have not been applied in the preparation of these Financial Statements. Applicable to the Group for the year ending 30 June 2025: • AASB 2020-1, AASB 2020-6 and AASB 2022-6 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Amendments to AASB 101 Presentation of Financial Statements including non-current liabilities with covenants • AASB 2022-5 Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback • AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements Applicable to the Group for the year ending 30 June 2026 or after: • AASB 2014-10, AASB 2015-10, AASB 2017-5 and AASB 2021-7 Amendments to Australian Accounting Standards – Amendments to AASB 10 Consolidated Financial Statements and AASB 128 Investments in Associates and Joint Ventures and Editorial Corrections • AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability • AASB 18 Presentation and Disclosure in Financing Statements 145
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