ANZAC DAY TRUST FUND

2013 ANNUAL REPORT

The Hon Will Hodgman MP

Premier

In accordance with Section 14 of the Anzac Day Observance Act 1929 the Anzac Day Trust

(the Trust) presents its Annual Report for the 2013 calendar year

Background

The Trust provides grants to service organisations to assist with supporting the welfare of

ex-service personnel and their dependents

The Trust was established in 1970 following an agreement between the Returned Services

League (RSL) horse racing authorities and the State Government to allow horse racing and

other sporting events after midday on Anzac Day In exchange for allowing sporting events

on Anzac Day the RSL negotiated that a portion of the profits from those race meetings

should be provided to a fund administered by the Trust to assist ex-service personnel and

their dependents

When it was established the Trust was to receive an amount equal to half the net profits of

race meetings held on Anzac Day However it was very rare that Anzac Day race meetings

resulted in a net profit which led to a change in the legislation in 1981 to allow a payment

in lieu ofthe sum derived from race meetings Further amendments in 1994 regularised this

practice and in 1999 the Treasurer agreed to index the payment in line with movements in

the consumer price index

Trust Membership

The Trust comprises four Members appointed by the Governor with one member

representing Legacy Clubs and one representing the Returned and Services League The

current Members are as follows

Mr Ricky Bott Chairman

Mr Paul Crew Legacy

Mr Warwick Luttrell

Ms Janet Munday

l lPag e

The Department of Premier and Cabinet provided administrative support for the Trust for

the 2013 Calendar year

2013 Activities

The Trust received its annual appropriation in August 2013 in accordance with the Act for

the sum of $23 0000 and advertisements were placed in the three main regional papers

inviting service organisations to apply for funds from the Trust

The Trust considered the applications received and subsequently approved the following

grants (exclusive of GST) at its meeting held on 21 November 2013

Organisation $

National Servicemans Association of Australia 70000 Naval Association of Australia 70000 Vietnam Veterans Association of Australia 100000 Legacy 17 00000

TOTAL 19 40000

Statement of Receipts and Payments

An audited statement of receipts and payments for the year ended 31 December 2013 is

attached for your information

It should be noted that one of the four approved payments were not made until after

31 December 2013 so will not appear on this current statement This payment will be

included in the 2014 statement

4~ R Bott

Chairman

] I January 2014

middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot~middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot H Cuthbertson

Secretary

-31 January 2014

2 1P age

Level 4 Executiive Building 15 Murray Stieet Hobart Tasrminia 7000 Postill Address GPO Box 851 Hobart Tasmania 7001

Phone 03 6-226 0100 I Fax 03 6226 0199 Email adr11lnaudittasampQVau

Tasmanian Audit Office

Web wwwaudittaspau

11 February 2014

MrR Bott Chairman Anzac Day Trust Fund CJ- Department of Premier and Cabinet 15 Murray Street HOBART TAS 7000

Dear Mr Bott

Anzac Day Trust Fund - Audit of the Special Purpose Financial Report for the Year Ended 31 December 2013

The audit of the special purpose financial report (the financial report) of the Anzac Day Trust Fund (the Fund) for the year ended 31 December 2013 has been completed I have issued my audit report on the financial report a copy of which is enclosed Please include my audit report with your published annual report as required by section 142) ofthe Anzac Day Observance Act 1929

Audltor-GenerarsReport

Draft commentary for inclusion in the Auditor-Generals Report to Parliament scheduled for completion and tabling in April 2014 will be prepared in due course and then forwarded to you for formal comment

Appreciation is expressed for the assistance and co-operation provided to my staff during the course of the audit

Please note that a copy of this letter together with the audit report will be provided to the Minister for Veterans Affairs The Hon S Bacon MP in accordance with section 19(2) of the Audit Act 2008

1 of2

Tc provide independent assurance to the Parliament and Community on the perfonnance and accountability of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive f Lead Excel I To Make a Difference

The Department of Premier and Cabinet provided administrative support for the Trust for

the 2013 Calendar year

2013 Activities

The Trust received its annual appropriation in August 2013 in accordance with the Act for

the sum of $23 0000 and advertisements were placed in the three main regional papers

inviting service organisations to apply for funds from the Trust

The Trust considered the applications received and subsequently approved the following

grants (exclusive of GST) at its meeting held on 21 November 2013

Organisation $

National Servicemans Association of Australia 70000 Naval Association of Australia 70000 Vietnam Veterans Association of Australia 100000 Legacy 17 00000

TOTAL 19 40000

Statement of Receipts and Payments

An audited statement of receipts and payments for the year ended 31 December 2013 is

attached for your information

It should be noted that one of the four approved payments were not made until after

31 December 2013 so will not appear on this current statement This payment will be

included in the 2014 statement

4~ R Bott

Chairman

] I January 2014

middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot~middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot H Cuthbertson

Secretary

-31 January 2014

2 1P age

Level 4 Executiive Building 15 Murray Stieet Hobart Tasrminia 7000 Postill Address GPO Box 851 Hobart Tasmania 7001

Phone 03 6-226 0100 I Fax 03 6226 0199 Email adr11lnaudittasampQVau

Tasmanian Audit Office

Web wwwaudittaspau

11 February 2014

MrR Bott Chairman Anzac Day Trust Fund CJ- Department of Premier and Cabinet 15 Murray Street HOBART TAS 7000

Dear Mr Bott

Anzac Day Trust Fund - Audit of the Special Purpose Financial Report for the Year Ended 31 December 2013

The audit of the special purpose financial report (the financial report) of the Anzac Day Trust Fund (the Fund) for the year ended 31 December 2013 has been completed I have issued my audit report on the financial report a copy of which is enclosed Please include my audit report with your published annual report as required by section 142) ofthe Anzac Day Observance Act 1929

Audltor-GenerarsReport

Draft commentary for inclusion in the Auditor-Generals Report to Parliament scheduled for completion and tabling in April 2014 will be prepared in due course and then forwarded to you for formal comment

Appreciation is expressed for the assistance and co-operation provided to my staff during the course of the audit

Please note that a copy of this letter together with the audit report will be provided to the Minister for Veterans Affairs The Hon S Bacon MP in accordance with section 19(2) of the Audit Act 2008

1 of2

Tc provide independent assurance to the Parliament and Community on the perfonnance and accountability of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive f Lead Excel I To Make a Difference

Level 4 Executiive Building 15 Murray Stieet Hobart Tasrminia 7000 Postill Address GPO Box 851 Hobart Tasmania 7001

Phone 03 6-226 0100 I Fax 03 6226 0199 Email adr11lnaudittasampQVau

Tasmanian Audit Office

Web wwwaudittaspau

11 February 2014

MrR Bott Chairman Anzac Day Trust Fund CJ- Department of Premier and Cabinet 15 Murray Street HOBART TAS 7000

Dear Mr Bott

Anzac Day Trust Fund - Audit of the Special Purpose Financial Report for the Year Ended 31 December 2013

The audit of the special purpose financial report (the financial report) of the Anzac Day Trust Fund (the Fund) for the year ended 31 December 2013 has been completed I have issued my audit report on the financial report a copy of which is enclosed Please include my audit report with your published annual report as required by section 142) ofthe Anzac Day Observance Act 1929

Audltor-GenerarsReport

Draft commentary for inclusion in the Auditor-Generals Report to Parliament scheduled for completion and tabling in April 2014 will be prepared in due course and then forwarded to you for formal comment

Appreciation is expressed for the assistance and co-operation provided to my staff during the course of the audit

Please note that a copy of this letter together with the audit report will be provided to the Minister for Veterans Affairs The Hon S Bacon MP in accordance with section 19(2) of the Audit Act 2008

1 of2

Tc provide independent assurance to the Parliament and Community on the perfonnance and accountability of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive f Lead Excel I To Make a Difference

If you have any queries regarding the audit or any other matters please contact me or Ms Minyan Qiu on 62-26 0100 middot

Yours sincerely

HM Blake Auditor-General

Encl

Copy for Ms Heather Cuthbertson Secretary Anzac Day Trust Fund

2 of 2

To provide independent assurance to the Parliament and Community on the performance and accountability of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive Lead Excel I To Make a Difference

Tasmanian Audit Office

Independent Auditors Report

To Members of the Parliament ofTasmania

Anzac Day Trust Fund

Special Purpose Finandal Report for the year ended 31 December 2013

Report on the Special Purpose Financial Report

I have audited the accompanying special purpose financial report (the financial report) of the Anzac Day Trust Fund (the Fund) which comprises of the Statement of Receipts and Payments for the year ended 31 December 2013 notes thereto and the certification by the Chairman and Secretary

Opinion

In my opinion the Funds financial report presents fairly in all material respects the financial transactions of the Anzac Day Trust Fund for the year ended 31 December 2013 and such components of financial position as are disclosed at that date

Basis of Accounting and Restriction on Distribution

The financial report has been prepared for the purpose of fulfilling the Trustees responsibilities under section 14 of the Anzac Day Observance Act 1929 As a result the financial report may not be suitable for another purpose

The Responsibility of the Chairman andSecretaryfor the Financial Report

The Chairman and Secretary have prepared the financial report on a cash basis which is in accordance with the applicable financial reporting framework directed under the provisions of Section 14 ofthe Anzac Day Observance Act 1929

This responsibility also includes such internal controls as the Trustees determine necessary to enable the preparation of the financial report that is free from material misstatement whether due to fraud or error

Auditors Responsibility

My responsibility is to express an opinion on the financial report based upon my audit My audit was conducted in accordance with Australian Auditing Standards These Auditing Standards require that I comply with relevant ethical requirements relating to audit engagements and plan

1 of 2

To provide independent assurance to the Parliament and Community on the performance and accountabiampty of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive lead I Excel I To Make a Difference

and perform the audit to obtain reasonable assurance as to whether the financial report is free of material misstatement

An -audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report The procedures selected depend on the auditors judgement including the assessment of risks of material misstatement of the financial report whether due to fraud or error In making those risk assessments the auditor considers Internal control relevant to the Chairman and Secretarys preparation and fair presentation of the financial report in order to design audit procedures that are appropriate to the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Funds internal control An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Chairman and Secretary as well as evaluating the overall presentation of the financial report

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion

Independence

In conducting this audit I have complied with the independence requirements of Australian Auditing Standards and other relevant ethical requirements The AuditAct 2008 further promotes Independence by

bull providing that only Parliament and not the executive government can remove an Auditor-General and

bull mandating the Auditor-General as auditor of State Entities but precluding the provision of non-audit services thus ensuring the Auditor-General and the Tasmanian Audit Office are not compromised in their role by the possibility of losing clients or income

Tasmanian Audit Office

HM Blake Auditor-General

HOBART 11 February 2014

2 of 2

To provide independent assurance to the Parliament and Community on the performance and accountabilty of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive I Lead I Excel I To Make a Difference

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

The Trustees have determined that the Trust is not a reporting entity

The Statement of Receipts and Payments and notes thereto is a special purpose financial

report and has been prepared from relevant accounts and records to represent fairly the

financial transactions for the year ended 31 December 2013

At the date of signing we are not aware of any circumstances that would render the

particulars included in the financial statements materially misleading or inaccurate

bull~ tlkshymiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddot R Bott H Cuthbertson

Chairman Secretary

JI January 2014 J lflanuary 2014

ll Page

-----

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

2012 $

Opening Balance 1455 Cash at Bank

-Receipts Interest

23000 Section 10 Grant 1980 GST Reimbursement (ATO)

24980 Payments

16 000 Legacy Tasmania 5 000 Returned Servicemans League Tasmania (RSL)

400 Royal Australia Air Force Association Tasmania (RAAF) - National Servicemans Association of Australia Tasmania - Vietnam Veterans Association of Australia Tas Branch - Naval Association of Australia - Tasmania Section Inc

765 Advertising - Bank Fees

412 Member Reimbursement of Expenses (Section 7(10)) - Audit Fees

116 GST Credits

22693

3742

A RBott H Cuthbertson

Chairman Secretary

J-4 January 2014 ~ January 2014

2013 $

3742

2 23000

108 23110

1200 3000

700 1097

15 280 730 182

7204

19648

21 P age

ANZAC DAY TRUST FUND Notes to the Statement of Receipts and Payments

For the year ended 31 December 2013

1 General

(a) Fund

The Anzac Day Trust Fund was created by the Anzac Day Observance Act 1929 and is

administered by Trustees appointed in accordance with that Act

(b) Funding

A grant is provided each year from the Consolidated Fund through the Department

of Premier and Cabinet and is provided on a GST-free basis

(c) Grants

Grants are made in accordance with the Act

(d) Taxation

The Fund is registered for GST with the Australian Taxation Office

(e) Basis ofAccounting

The statement is prepared on a cash basis

2 Assets and Liabillties

As at 31 December 2013 the Fund had a bank balance of $19 648 with an ATO

refund of $150 expected in January 2014 It has no other Assets or Liabilities

31Page

Tasmanian Audit Office

Independent Auditors Report

To Members of the Parliament ofTasmania

Anzac Day Trust Fund

Special Purpose Finandal Report for the year ended 31 December 2013

Report on the Special Purpose Financial Report

I have audited the accompanying special purpose financial report (the financial report) of the Anzac Day Trust Fund (the Fund) which comprises of the Statement of Receipts and Payments for the year ended 31 December 2013 notes thereto and the certification by the Chairman and Secretary

Opinion

In my opinion the Funds financial report presents fairly in all material respects the financial transactions of the Anzac Day Trust Fund for the year ended 31 December 2013 and such components of financial position as are disclosed at that date

Basis of Accounting and Restriction on Distribution

The financial report has been prepared for the purpose of fulfilling the Trustees responsibilities under section 14 of the Anzac Day Observance Act 1929 As a result the financial report may not be suitable for another purpose

The Responsibility of the Chairman andSecretaryfor the Financial Report

The Chairman and Secretary have prepared the financial report on a cash basis which is in accordance with the applicable financial reporting framework directed under the provisions of Section 14 ofthe Anzac Day Observance Act 1929

This responsibility also includes such internal controls as the Trustees determine necessary to enable the preparation of the financial report that is free from material misstatement whether due to fraud or error

Auditors Responsibility

My responsibility is to express an opinion on the financial report based upon my audit My audit was conducted in accordance with Australian Auditing Standards These Auditing Standards require that I comply with relevant ethical requirements relating to audit engagements and plan

1 of 2

To provide independent assurance to the Parliament and Community on the performance and accountabiampty of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive lead I Excel I To Make a Difference

and perform the audit to obtain reasonable assurance as to whether the financial report is free of material misstatement

An -audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report The procedures selected depend on the auditors judgement including the assessment of risks of material misstatement of the financial report whether due to fraud or error In making those risk assessments the auditor considers Internal control relevant to the Chairman and Secretarys preparation and fair presentation of the financial report in order to design audit procedures that are appropriate to the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Funds internal control An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Chairman and Secretary as well as evaluating the overall presentation of the financial report

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion

Independence

In conducting this audit I have complied with the independence requirements of Australian Auditing Standards and other relevant ethical requirements The AuditAct 2008 further promotes Independence by

bull providing that only Parliament and not the executive government can remove an Auditor-General and

bull mandating the Auditor-General as auditor of State Entities but precluding the provision of non-audit services thus ensuring the Auditor-General and the Tasmanian Audit Office are not compromised in their role by the possibility of losing clients or income

Tasmanian Audit Office

HM Blake Auditor-General

HOBART 11 February 2014

2 of 2

To provide independent assurance to the Parliament and Community on the performance and accountabilty of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive I Lead I Excel I To Make a Difference

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

The Trustees have determined that the Trust is not a reporting entity

The Statement of Receipts and Payments and notes thereto is a special purpose financial

report and has been prepared from relevant accounts and records to represent fairly the

financial transactions for the year ended 31 December 2013

At the date of signing we are not aware of any circumstances that would render the

particulars included in the financial statements materially misleading or inaccurate

bull~ tlkshymiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddot R Bott H Cuthbertson

Chairman Secretary

JI January 2014 J lflanuary 2014

ll Page

-----

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

2012 $

Opening Balance 1455 Cash at Bank

-Receipts Interest

23000 Section 10 Grant 1980 GST Reimbursement (ATO)

24980 Payments

16 000 Legacy Tasmania 5 000 Returned Servicemans League Tasmania (RSL)

400 Royal Australia Air Force Association Tasmania (RAAF) - National Servicemans Association of Australia Tasmania - Vietnam Veterans Association of Australia Tas Branch - Naval Association of Australia - Tasmania Section Inc

765 Advertising - Bank Fees

412 Member Reimbursement of Expenses (Section 7(10)) - Audit Fees

116 GST Credits

22693

3742

A RBott H Cuthbertson

Chairman Secretary

J-4 January 2014 ~ January 2014

2013 $

3742

2 23000

108 23110

1200 3000

700 1097

15 280 730 182

7204

19648

21 P age

ANZAC DAY TRUST FUND Notes to the Statement of Receipts and Payments

For the year ended 31 December 2013

1 General

(a) Fund

The Anzac Day Trust Fund was created by the Anzac Day Observance Act 1929 and is

administered by Trustees appointed in accordance with that Act

(b) Funding

A grant is provided each year from the Consolidated Fund through the Department

of Premier and Cabinet and is provided on a GST-free basis

(c) Grants

Grants are made in accordance with the Act

(d) Taxation

The Fund is registered for GST with the Australian Taxation Office

(e) Basis ofAccounting

The statement is prepared on a cash basis

2 Assets and Liabillties

As at 31 December 2013 the Fund had a bank balance of $19 648 with an ATO

refund of $150 expected in January 2014 It has no other Assets or Liabilities

31Page

and perform the audit to obtain reasonable assurance as to whether the financial report is free of material misstatement

An -audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial report The procedures selected depend on the auditors judgement including the assessment of risks of material misstatement of the financial report whether due to fraud or error In making those risk assessments the auditor considers Internal control relevant to the Chairman and Secretarys preparation and fair presentation of the financial report in order to design audit procedures that are appropriate to the circumstances but not for the purpose of expressing an opinion on the effectiveness of the Funds internal control An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Chairman and Secretary as well as evaluating the overall presentation of the financial report

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion

Independence

In conducting this audit I have complied with the independence requirements of Australian Auditing Standards and other relevant ethical requirements The AuditAct 2008 further promotes Independence by

bull providing that only Parliament and not the executive government can remove an Auditor-General and

bull mandating the Auditor-General as auditor of State Entities but precluding the provision of non-audit services thus ensuring the Auditor-General and the Tasmanian Audit Office are not compromised in their role by the possibility of losing clients or income

Tasmanian Audit Office

HM Blake Auditor-General

HOBART 11 February 2014

2 of 2

To provide independent assurance to the Parliament and Community on the performance and accountabilty of the Tasmanian Public sector Professionalism I Respect I Camaraderie I Continuous Improvement I Customer Focus

Strive I Lead I Excel I To Make a Difference

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

The Trustees have determined that the Trust is not a reporting entity

The Statement of Receipts and Payments and notes thereto is a special purpose financial

report and has been prepared from relevant accounts and records to represent fairly the

financial transactions for the year ended 31 December 2013

At the date of signing we are not aware of any circumstances that would render the

particulars included in the financial statements materially misleading or inaccurate

bull~ tlkshymiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddot R Bott H Cuthbertson

Chairman Secretary

JI January 2014 J lflanuary 2014

ll Page

-----

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

2012 $

Opening Balance 1455 Cash at Bank

-Receipts Interest

23000 Section 10 Grant 1980 GST Reimbursement (ATO)

24980 Payments

16 000 Legacy Tasmania 5 000 Returned Servicemans League Tasmania (RSL)

400 Royal Australia Air Force Association Tasmania (RAAF) - National Servicemans Association of Australia Tasmania - Vietnam Veterans Association of Australia Tas Branch - Naval Association of Australia - Tasmania Section Inc

765 Advertising - Bank Fees

412 Member Reimbursement of Expenses (Section 7(10)) - Audit Fees

116 GST Credits

22693

3742

A RBott H Cuthbertson

Chairman Secretary

J-4 January 2014 ~ January 2014

2013 $

3742

2 23000

108 23110

1200 3000

700 1097

15 280 730 182

7204

19648

21 P age

ANZAC DAY TRUST FUND Notes to the Statement of Receipts and Payments

For the year ended 31 December 2013

1 General

(a) Fund

The Anzac Day Trust Fund was created by the Anzac Day Observance Act 1929 and is

administered by Trustees appointed in accordance with that Act

(b) Funding

A grant is provided each year from the Consolidated Fund through the Department

of Premier and Cabinet and is provided on a GST-free basis

(c) Grants

Grants are made in accordance with the Act

(d) Taxation

The Fund is registered for GST with the Australian Taxation Office

(e) Basis ofAccounting

The statement is prepared on a cash basis

2 Assets and Liabillties

As at 31 December 2013 the Fund had a bank balance of $19 648 with an ATO

refund of $150 expected in January 2014 It has no other Assets or Liabilities

31Page

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

The Trustees have determined that the Trust is not a reporting entity

The Statement of Receipts and Payments and notes thereto is a special purpose financial

report and has been prepared from relevant accounts and records to represent fairly the

financial transactions for the year ended 31 December 2013

At the date of signing we are not aware of any circumstances that would render the

particulars included in the financial statements materially misleading or inaccurate

bull~ tlkshymiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddotmiddot-middotmiddotmiddotmiddot R Bott H Cuthbertson

Chairman Secretary

JI January 2014 J lflanuary 2014

ll Page

-----

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

2012 $

Opening Balance 1455 Cash at Bank

-Receipts Interest

23000 Section 10 Grant 1980 GST Reimbursement (ATO)

24980 Payments

16 000 Legacy Tasmania 5 000 Returned Servicemans League Tasmania (RSL)

400 Royal Australia Air Force Association Tasmania (RAAF) - National Servicemans Association of Australia Tasmania - Vietnam Veterans Association of Australia Tas Branch - Naval Association of Australia - Tasmania Section Inc

765 Advertising - Bank Fees

412 Member Reimbursement of Expenses (Section 7(10)) - Audit Fees

116 GST Credits

22693

3742

A RBott H Cuthbertson

Chairman Secretary

J-4 January 2014 ~ January 2014

2013 $

3742

2 23000

108 23110

1200 3000

700 1097

15 280 730 182

7204

19648

21 P age

ANZAC DAY TRUST FUND Notes to the Statement of Receipts and Payments

For the year ended 31 December 2013

1 General

(a) Fund

The Anzac Day Trust Fund was created by the Anzac Day Observance Act 1929 and is

administered by Trustees appointed in accordance with that Act

(b) Funding

A grant is provided each year from the Consolidated Fund through the Department

of Premier and Cabinet and is provided on a GST-free basis

(c) Grants

Grants are made in accordance with the Act

(d) Taxation

The Fund is registered for GST with the Australian Taxation Office

(e) Basis ofAccounting

The statement is prepared on a cash basis

2 Assets and Liabillties

As at 31 December 2013 the Fund had a bank balance of $19 648 with an ATO

refund of $150 expected in January 2014 It has no other Assets or Liabilities

31Page

-----

ANZAC DAY TRUST FUND Statement of Receipts and Payments

For the year ended 31 December 2013

2012 $

Opening Balance 1455 Cash at Bank

-Receipts Interest

23000 Section 10 Grant 1980 GST Reimbursement (ATO)

24980 Payments

16 000 Legacy Tasmania 5 000 Returned Servicemans League Tasmania (RSL)

400 Royal Australia Air Force Association Tasmania (RAAF) - National Servicemans Association of Australia Tasmania - Vietnam Veterans Association of Australia Tas Branch - Naval Association of Australia - Tasmania Section Inc

765 Advertising - Bank Fees

412 Member Reimbursement of Expenses (Section 7(10)) - Audit Fees

116 GST Credits

22693

3742

A RBott H Cuthbertson

Chairman Secretary

J-4 January 2014 ~ January 2014

2013 $

3742

2 23000

108 23110

1200 3000

700 1097

15 280 730 182

7204

19648

21 P age

ANZAC DAY TRUST FUND Notes to the Statement of Receipts and Payments

For the year ended 31 December 2013

1 General

(a) Fund

The Anzac Day Trust Fund was created by the Anzac Day Observance Act 1929 and is

administered by Trustees appointed in accordance with that Act

(b) Funding

A grant is provided each year from the Consolidated Fund through the Department

of Premier and Cabinet and is provided on a GST-free basis

(c) Grants

Grants are made in accordance with the Act

(d) Taxation

The Fund is registered for GST with the Australian Taxation Office

(e) Basis ofAccounting

The statement is prepared on a cash basis

2 Assets and Liabillties

As at 31 December 2013 the Fund had a bank balance of $19 648 with an ATO

refund of $150 expected in January 2014 It has no other Assets or Liabilities

31Page

ANZAC DAY TRUST FUND Notes to the Statement of Receipts and Payments

For the year ended 31 December 2013

1 General

(a) Fund

The Anzac Day Trust Fund was created by the Anzac Day Observance Act 1929 and is

administered by Trustees appointed in accordance with that Act

(b) Funding

A grant is provided each year from the Consolidated Fund through the Department

of Premier and Cabinet and is provided on a GST-free basis

(c) Grants

Grants are made in accordance with the Act

(d) Taxation

The Fund is registered for GST with the Australian Taxation Office

(e) Basis ofAccounting

The statement is prepared on a cash basis

2 Assets and Liabillties

As at 31 December 2013 the Fund had a bank balance of $19 648 with an ATO

refund of $150 expected in January 2014 It has no other Assets or Liabilities

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