2015-2016 Annual Report

BOARD OF DIRECTORS AND LIFE MEMBERS

BOARD OF MANAGEMENT

President Mr Mark Lorrimer

Directors Mr Michael Sage, Mrs Raelene Ryan, Mr Shaun Crow, Mr Paul Jones, Mr David Lush

Ex-officio Mrs Trudee Stafford (Branch Administrator)

LIFE MEMBERS

Mr Joe King*, Mr Laurie Lawrence, Mr John Carew*, Mr Paul Quinlan, Mr Phil Macleod*, Mr Arthur Cusack*, Mr Reginald Francis*, Mr Ken Wood, Mrs Jan King, Mr David Urquhart, Ms Pat Wright OAM, Mr Denis Cottrell, Mr Ross Gage

* - Deceased

AUDITOR

A M Giles & Co

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PRESIDENT’S REPORT

It is with great pleasure that I present this report to members of asctaQLD for the 2015/16 financial year. During 2015/16, the excellence of asctaQLD coaches was again recognised by their selection to lead and assist with Queensland and Swimming teams. It is due to the success of such coaches that Queensland and Australia were well represented on both a National and International platform.

Following Queensland’s success at the 2015 Australian Open Championships, 9 Queensland coaches were selected on the 2015 FINA World Championship Team and IPC World Championship Team. These were: Michael Bohl, John Wallace, Simon Cusack, Michael Sage, Chris Mooney, Vince Raleigh, Richard Scarce, Harley Connolly (IPC) and (IPC). Queensland Coaches were also represented at the Junior level, with Chris Nesbit being selected on the 2015 FINA World Junior Swimming Championships Team and Dean Boxall on the 2015 Junior Team.

These coaches have proven that Queensland continues to produce world class coaches and athletes. It is the efforts of these coaches that saw Queensland swimmers bring home 71% of Australia’s medals achieved at the 2015 FINA World Championships, 53% of medals achieved at 2015 FINA World Junior Swimming Championships, and 62% of medals achieved at the 2015 Junior Commonwealth Games.

Once again, Queensland maintained their track record of excellence at the 2016 Australian Age Championships, with 36 Queensland coaches producing gold medal winners, earning Queensland the Premier State Award. asctaQLD recognised the outstanding achievement of these coaches by awarding them an asctaQLD Age Champion shirt. This year asctaQLD introduced a new initiative at the 2016 Australian Age Championship, that recognised up-and-coming coaches who achieved good results. This year’s recipients of this new recognition program were: Lachlan Staples, James Boyce, James Critoph, Steve Miller, Chelsea Orbell and Elisha Hunt.

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Queensland once again took out the Male and Female Team awards at the 2016 Australian Open Championships along with 39 gold medals for individual events.

Queensland maintained its perfect record at the 2015 State Teams Short Course Championships, taking out the championships for the seventh consecutive year under the following coaches: Shaun Crow (Head Coach), David Lush (Male Head Coach), David Proud (Female Head Coach), Elisha Hunt, Josh Smith, Mark Lorrimer, Kyle Samuelson, Tom Harris, Damien Jones and Tsuyoshi Kimura.

This year, the annual asctaQLD Coaches Christmas Lunch was held on the first day of the Queensland Championships at the Sleeman Sports Complex. During the lunch, the 2014/15 Coaching Awards were presented, recognising the success of Queensland coaches and celebrating their outstanding achievements. I would like to take this opportunity to thank Swimming Queensland and asctaQLD sponsor Vorgee for once again generously supporting this function. At the conclusion of the 2015/16 financial year, the Association retained a surplus of $46,082.

I would also like to take this opportunity to thank all who have contributed to the success of asctaQLD in offering their support throughout the year. Our gratitude goes to the asctaQLD Board for their contributions in this voluntary role, with a special mention to David Lush for helping to re-establish the asctaQLD website to facilitate more effective communication with our members.

I would also like to make note of the continuation of sponsorship from Vorgee, together with the support provided from the Queensland Academy of Sport and Swimming Queensland, whose commitment and support vitally contribute to the success and development of our Queensland coaches.

Mark Lorrimer President asctaQLD

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AWARDS

COACH OF THE YEAR AWARDS

Coach of the Year (World Championships) Michael Bohl OAM Outstanding Achievements World Championships Simon Cusack David Lush Vince Raleigh Richard Scarce IPC World Championships Jan Cameron Harley Connolly Andrew Howard Age-Group Coach of the Year Dean Boxall Open Water Coach of the Year David Proud SWD Coach of the Year Harley Connolly Club Coach of the Year Michael Bohl OAM Australian Championships ‘Silver Licence’ Coach of the Year Chris Mooney Australian Championships ‘Silver Licence’ Assistant Coach of the Year Dean Boxall Australian Championships Coach of the Year (Qld Athlete of the Meet) Chris Nesbit Australian Age Championships ‘Silver Licence’ Coach of the Year Dean Boxall Australian Age Championships ‘Silver Licence’ Assistant Coach of the Year David Proud Australian Age Championships Coach of the Year (Qld Athlete of the Meet) Ken Sabotic Qld Championships ‘Bronze Licence’ Assistant Coach of the Year James Critoph Qld Championships ‘Bronze Licence’ Coach of the Year (Qld Athlete of the Meet) Tom Harris 2016 Age Champion Coaches

Dean Boxall Elisha Hunt Ken Sabotic Michael Bromley Damien Jones Michael Sage Troy Chandler David Lush Richard Scarce Denis Cotterell Steve Miller Richard Sleight Shaun Crow Chris Nesbit Josh Smith Sean Eels Chelsea Orbell Lachlan Staples Marcus Elder David Proud Rob Van Der Zant Samuel Fisher John Rodgers John Wallace Tom Fronek Raelene Ryan Ken Wood

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DEVELOPMENT AWARDS

Qld JX Club of the Year – Rackley Swim Team Justin Bell Liam Fisher Mackenzie Speechley Qld Regional Association JX Club of the Year Far North Qld – Saints Kirk Donaldson Mandella Parmenter North Qld – Townsville Tourist Keenan Wockner Central Qld – Gladstone Gladiators Terry Fellows Tom Fronek Wide Bay – Pelican Waters Caloundra Josh Harris Naomi Harris Darling Downs – Toowoomba Grammar Richard McLean Tamara Quinn Darren Stewart Gold Coast – TSS Aquatic Liam Du Feu Chris Nesbit David Thomas Brisbane – Rackley Swim Team Justin Bell Liam Fisher Mackenzie Speechley Qld JX Pro-rata Coach of the Year – Noosa Graeme Brewer Sally Evens John Rodgers Development Program Support Sam Armstrong Michaela Pattinson Emerging Age Championships Coach Michael Bromley Steve Miller Chelsea Orbell Lachlan Staples Rob Van Der Zant Emerging Age Championships Coach (SWD) Samuel Fisher Tom Fronek Emerging National Championships Coach Barry Kime David Lush Emerging National Championships Coach (SWD) Michael Sage

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National Team Coach Michael Sage John Wallace Coach of a Swimmer on a National Team Michael Sage Qld Team Coach Tom Harris Elisha Hunt Kyle Samuelson Josh Smith Coaches Coach Award Jon Cook James Boyce

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RECORDS

The following coaches, coached swimmers to the records listed below.

WORLD RECORD

Jan Cameron 800m Freestyle S13

WORLD JUNIOR RECORD

Rob Hindmarsh Shayna Jack 4x100m Freestyle Relay, 4x200m Freestyle Relay

David Lush Minna Atherton 50m , 100m Backstroke, 4x100m Freestyle Relay

Josh Smith Gemma Cooney 4x100m Freestyle Relay, 4x200m Freestyle Relay

COMMONWEALTH RECORD

Michael Bohl OAM 100m Backstroke, 200m Backstroke

Emma McKeon 200m Freestyle

Simon Cusack 50m Freestyle

David Lush 200m Backstroke

Richard Scarce Cam McEvoy 100m Freestyle

FINA CHAMPIONSHIP RECORD

Michael Bohl OAM Emma McKeon 4x100m Freestyle Relay

Simon Cusack 4x100m Freestyle Relay

Cate Campbell 4x100m Freestyle Relay

David Lush Emily Seebohm 4x100m Freestyle Relay

FINA JUNIOR CHAMPIONSHIP RECORD

David Lush Minna Atherton 200m Backstroke

OCEANIA RECORD

Michael Bohl OAM Mitch Larkin 200m Backstroke

Jan Cameron 4x100m Medley Relay 34PTS

Rick Pendleton 100m Breaststroke SB9

Vince Raleigh Jessica Ashwood 400m Freestyle

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AUSTRALIAN RECORD

Jan Cameron Michael Anderson 200m Backstroke

Guy Harrison-Murray 800m Freestyle S10

Braedan Jason 400m Freestyle S13

Rick Pendleton 100m Breaststroke SB9

Harley Connolly Lakeisha Patterson 200m Freestyle

David Heyden Katja Dedekind 50m Backstroke S13

Rob Hindmarsh 200m Freestyle S14, 50m Backstroke S14

Rachael Watson 100m Freestyle , 200m Freestyle S4, 50m Butterfly S4

Andrew Howard 50m Freestyle S3, 50m Breaststroke SB2

Vince Raleigh Jessica Ashwood 800m Freestyle, 1500m Freestyle

Michael Sage 400m Freestyle S14, 800m Freestyle S14, 1500m Freestyle S14

Rick Van Der Zant 400m Freestyle S10

AUSTRALIAN ALLCOMERS RECORD

Michael Bohl OAM Mitch Larkin 100m Backstroke, 200m Backstroke

Simon Cusack Cate Campbell 100m Freestyle

David Lush Emily Seebohm 100m Backstroke

AUSTRALIAN CLUB RECORD

Michael Bohl OAM , , , Emma McKeon, 4x100m Freestyle Relay

Madison Wilson, , Madeline Groves, Emma McKeon, 4x100m Medley Relay

AUSTRALIAN AGE

Jan Cameron Braedan Jason 17yrs 50m Freestyle S13, 17yrs 100m Freestyle S13, 17yrs 50m Butterfly S13, 18yrs 50m Butterfly S13, 17yrs 100m Butterfly S13

Nathan Jason 13&U 50m Freestyle S13, 13&U 100m Freestyle S13, 13&U 400m Freestyle S13, 13&U 50m Backstroke S13, 13&U 100m Backstroke S13, 13&U 50m Breaststroke SB13, 13&U 100m Breaststroke SB13, 13&U 50m Butterfly S13, 13&U 100m Butterfly S13, 13&U 200m IM SM13

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Lakeisha Patterson 16yrs 400m Freestyle S8, 16yrs 200m IM SM8

Logan Powell 17yrs 200m Backstroke

Harley Connolly Lakeisha Patterson 17yrs 50m Breaststroke SB8

Marcus Elder Keira Stephens 13&U 50m Freestyle S10, 13&U 100m Backstroke S10, 13&U 50m Breaststroke SB9, 13&U 100m Breaststroke SB9, 13&U 50m Butterfly S10

Samuel Fisher Jake Michel 18yrs 50m Breaststroke SB14, 18yrs 100m Breaststroke SB14

Tom Fronek Jack Ireland 16yrs 200m Butterfly S14, 16yrs 400m IM SM14

David Heyden Katja Dedekind 14yrs 100m Freestyle S13, 14yrs 200m Freestyle S13, 14yrs 100m Backstroke S13, 14yrs 50m Butterfly S13

Brendan Keogh Matthew Stark 16yrs 400m IM SM10

Michael Sage Liam Schluter 16yrs 400m Freestyle S14, 16yrs 100m Backstroke S14, 17yrs 100m Backstroke S14, 16yrs 100m Breaststroke SB14, 16yrs 200m IM SM14

Lachlan Staples Bailey Coleman 13&U 400m Freestyle

Solomon Coleman 16yrs 50m Breaststroke SB14

Rick Van Der Zant Rowan Crothers 18yrs 50m Freestyle S9, 18yrs 100m Freestyle S9, 18yrs 200m Freestyle S10, 18yrs 50m Butterfly S10

Gail Walker Hayden Siebuhr 16yrs 50m Breaststroke SB5

John Wallace Kaylee McKeown 14yrs 200m Backstroke

AUSTRALIAN AGE & AUSTRALIAN ALLCOMERS AGE RECORD

Michael Bohl OAM Georgia Bohl 18yrs 100m Breaststroke

David Lush Minna Atherton 15yrs 200m Backstroke

AUSTRALIAN AGE CLUB RECORD

Dean Boxall Larah Fedalto, Lydia Murray, Jenna Forrester, Michaela Hazell, 14&U 4x50m Freestyle Relay

Jack Cartwright, , Bryan Poon, Julian Tabe, 18&U 4x100m Freestyle Relay

Jack Cartwright, Clyde Lewis, Bryan Poon, Tristan Ludlow, 18&U 4x200m Freestyle Relay

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WORLD SHORT COURSE RECORD

Michael Bohl OAM Mitch Larkin 200m Backstroke

Jan Cameron Michael Anderson 50m Backstroke S10

Braedan Jason 400m Freestyle S13

Simon Cusack Cate Campbell 100m Freestyle

Andrew Howard Grant Patterson 150m IM SM3

Rick Van Der Zant Rowan Crothers 50m Freestyle S9

COMMONWEALTH SHORT COURSE RECORD

Michael Bohl OAM Mitch Larkin 100m Backstroke

Emma McKeon 200m Freestyle

Denis Cotterell Thomas Fraser-Holmes 400m IM

David Lush Emily Seebohm 200m Backstroke

Richard Scarce Cam McEvoy 200m Freestyle

AUSTRALIAN SHORT COURSE RECORD

Michael Bohl OAM Mitch Larkin 50m Backstroke

Jan Cameron Michael Anderson 100m Backstroke S10

Guy Harrison-Murray 400m Freestyle S10

Braedan Jason 100m Freestyle S13

Lakeisha Patterson 400m Freestyle S8, 100m Backstroke S8

Rob Hindmarsh Ellen Fullerton 400m IM

Vince Raleigh Jessica Ashwood 1500m Freestyle

Michael Sage Liam Schluter 400m Freestyle S14, 100m Backstroke S14

Richard Scarce Cam McEvoy 50m Freestyle

AUSTRALIAN ALLCOMERS SHORT COURSE RECORD

Simon Cusack Cate Campbell 50m Freestyle

David Lush Emily Seebohm 50m Backstroke, 100m Backstroke

Vince Raleigh Jessica Ashwood 400m Freestyle

AUSTRALIAN & AUSTRALIAN ALLCOMERS CLUB SHORT COURSE RECORD

Michael Bohl Madison Wilson, Georgia Bohl, Madeline Groves, Bronte Barratt, 4x100m Medley Relay

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TEAMS

The following coaches, coached swimmers who were selected on the teams below.

*indicates coaches that were also selected on the team

AUSTRALIAN TEAMS 2015 FINA WORLD CHAMPIONSHIPS Glenn Baker Southport Olympic Michael Bohl OAM* St Peters Western Denis Cotterell Miami Simon Cusack* Commercial Barry Kime Mountain Creek Mooloolaba David Lush Brisbane Grammar Chris Mooney* USC Spartans Chris Nesbit TSS Aquatic David Proud TSS Aquatic Vince Raleigh* Chandler Michael Sage* Kawana Waters Richard Scarce* Bond Rob Van Der Zant Yeronga Park John Wallace* Pelican Waters Caloundra Ken Wood Redcliffe Leagues

2015 IPC SWIMMING WORLD CHAMPIONSHIPS Jan Cameron* USC Spartans Harley Connelly* Lawnton Rob Hindmarsh Chandler Andrew Howard Central Cairns

2015 UNIVERSIADE Denis Cotterell Miami Rob Hindmarsh Chandler David Lush Brisbane Grammar Tracey Menzies Mackay David Proud* TSS Aquatic John Wallace Pelican Waters Caloundra

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2015 FINA WORLD JUNIOR SWIMMING CHAMPIONSHIPS Dean Boxall St Peters Western Denis Cotterell Miami Rob Hindmarsh Chandler Mark Lorrimer East Brisbane David Lush Brisbane Grammar Chris Nesbit* TSS Aquatic Vince Raleigh Chandler Richard Scarce Bond Josh Smith River City Rapids

2015 COMMONWEALTH YOUTH GAMES Dean Boxall* St Peters Western Denis Cotterell Miami Rob Hindmarsh Chandler David Lush Brisbane Grammar Richard Scarce Bond Josh Smith* River City Rapids

2016 AQUATIC SUPER SERIES Michael Bohl OAM St Peters Western Denis Cotterell Miami Simon Cusack* Commercial David Lush Brisbane Grammar Tracey Menzies Mackay Chris Mooney USC Spartans Chris Nesbit TSS Aquatic Vince Raleigh* Chandler Richard Scarce* Bond John Wallace Pelican Waters Caloundra

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QUEENSLAND TEAMS 2015 OPEN WATER TEAM (NSW OPEN WATER CHAMPIONSHIPS) Dean Boxall St Peters Western Graeme Brewer Noosa Denis Cotterell Miami David Proud* TSS Aquatic Raelene Ryan Miami Michael Sage Kawana Waters

2015 STATE TEAMS SHORT COURSE Dean Boxall St Peters Western Jon Cook Helensvale Denis Cotterell Miami Shaun Crow* Acacia Bayside Liam Du Feu TSS Aquatic Sean Eels Southport Olympic Tom Harris* Sunnybank Rob Hindmarsh Chandler Elisha Hunt* Plane Creek Damien Jones* Rackley Tsuyoshi Kimura* Chandler Josh Krogh Nudgee College Mark Lorrimer* East Brisbane David Lush* Brisbane Grammar Chelsea Orbell Flyers David Proud* TSS Aquatic Vince Raleigh Chandler John Rodgers Noosa Michael Sage Kawana Waters Kyle Samuelson* Bond Richard Scarce Bond Josh Smith* River City Rapids John Wallace Pelican Waters Caloundra

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FINANCIAL REPORT

AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2016

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THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

STATEMENT BY MEMBERS OF THE COMMITTEE

The Committee has determined that the association is not a reporting entity and that this special purpose financial report should be prepared in accordance with the accounting policies outlined in Note 1 to the financial statements.

In the opinion of the Committee the financial report:

1. Presents a fair and true view of the financial position of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc. as at 30 June 2016 and its performance for the year ended on that date.

2. At the date of this statement, there are reasonable grounds to believe that the Australian Swimming Coaches and Teachers Association Queensland Branch Inc. will be able to pay its debts as and when they fall due.

This statement is made in accordance with a resolution of the Committee and is signed for and on behalf of the Committee by:

……………………………… ……………………………… President Treasurer

Date: 12 October 2016 Date: 12 October 2016

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INCOME AND EXPENDITURE STATEMENT FOR THE YEAR ENDED 30 JUNE 2016

2016 2015 Note $ $ INCOME ASCTA National - Memorandum of Understanding 29,532 22,955 Bank Interest 281 667 State Conference Registrations 10,734 - 40,547 23,622

EXPENDITURE Audit Fees 900 850 Bank Charges 199 80 Coach Recognition 6,979 9,675 Committee Meetings 608 920 Communication 2,042 2,000 Professional Development 10,904 4,390 State Conference 4,087 1,435 Swimming Queensland Administrative Services 5,000 5,000 Teachers Workshops 772 - Other Expenditure 551 48 32,042 24,398

Current year surplus/(deficit) before income tax 8,505 (776) Income tax expense 1 - - Net current year surplus/(deficit) after income tax 8,505 (776)

Retained surplus at the beginning of the financial year 37,577 38,353

Retained surplus at the end of the financial year 46,082 37,577

16 The accompanying notes form part of these financial statements AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

ASSETS AND LIABILITIES STATEMENT AS AT 30 JUNE 2016

2016 2015 $ $ CURRENT ASSETS Cash and cash equivalents 38,929 37,421 Trade receivables 8,121 - TOTAL CURRENT ASSETS 47,050 37,421

TOTAL ASSETS 47,050 37,421

CURRENT LIABILITIES GST liability 968 (156) TOTAL CURRENT LIABILITIES 968 (156)

TOTAL LIABILITIES 968 (156)

NET ASSETS 46,082 37,577

MEMBERS' FUNDS Opening retained earnings 37,577 38,353 Current year surplus/(deficit) 8,505 (776) TOTAL MEMBERS' FUNDS 46,082 37,577

17 The accompanying notes form part of these financial statements

THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016

Note 1: Summary of Significant Accounting Policies

The financial statements are special purpose financial statements prepared in order to satisfy the financial reporting requirements of the Associations Incorporations Act (QLD) 1981. The Committee has determined that the Association is not a reporting entity.

The financial statements have been prepared on an accruals basis and are based on historic costs and do not take into account changing money values or, except where specifically stated, current valuations of non-current assets. These financial statements do not comply with Australian Accounting Standards.

The following significant accounting policies, which are consistent with the previous period unless otherwise stated, have been adopted in the preparation of this financial report.

Revenue and Other Income

Revenue is measured at the fair value of the consideration received or receivable after taking into account any trade discounts and volume rebates allowed. Donations, sponsorships, and conference revenue represent income in relation to the Association’s conferences held during the financial year, and amounts received/incurred prior to balance date relating to forthcoming conferences. Interest revenue is recognised using the effective interest method. Grant and donation income is recognised when the entity obtains control over the funds, which is generally at the time of receipt. If conditions are attached to the grant that must be satisfied before the association is eligible to receive the contribution, recognition of the grant as revenue will be deferred until those conditions are satisfied. All revenue is stated net of the amount of goods and services tax.

Cash and Cash Equivalents

Cash on hand includes cash on hand, deposits held at call with banks, and other short-term highly liquid investments with original maturities of three months or less.

Accounts Receivable and Other Debtors

Accounts receivable and other debtors include amounts due from members as well as amounts receivable from donors. Receivables expected to be collected within 12 months of the end of the reporting period are classified as current assets. All other receivables are classified as non-current assets.

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THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016

Note 1: Summary of Significant Accounting Policies (cont’)

Accounts Payable and Other Payables

Accounts payable and other payables represent the liability outstanding at the end of the reporting period for goods and services received by the association during the reporting period that remain unpaid. The balance is recognised as a current liability with the amounts normally paid within 30 days of recognition of the liability.

Taxation and GST

The Committee are of the opinion that Australian Swimming Coaches & Teachers Association Queensland Inc. does not have an income tax liability due to the application of the principle of mutuality to the revenue and expenses of the Association. The principle of mutuality is a common law principle arising from the premise that individuals cannot profit from themselves. Accordingly, receipts from members are deemed to be mutual income and not subject to income tax, and expenses in connection with mutual activities are therefore not deductible for taxation purposes. All other receipts and payments are classified in accordance with taxation legislation.

Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred is not recoverable from the Australian Tax Office (ATO). Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the ATO is included respectively as a receivable or payable in the Assets and Liabilities Statement.

The Association is required to report GST annually to the ATO.

Mortgages, Charges and Securities

There are no mortgages, charges or securities against the property of the Association.

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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC ABN 27 794 606 372

We have audited the accompanying financial report, being a special purpose financial report, of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc (the association), which comprises the balance sheet as at 30 June 2016, the income statement for the year then ended, notes comprising a summary of significant accounting policies and other explanatory information, and the certification by members of the committee on the annual statements giving a true and fair view of the financial position and performance of the association.

Committee’s Responsibility for the Financial Report

The committee of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc is responsible for the preparation and fair presentation of the financial report, and has determined that the basis of preparation described in Note 1 is appropriate to meet the needs of the members. The committee’s responsibility also includes such internal control as the committee determines is necessary to enable the preparation and fair presentation of a financial report that is free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on the financial report based on our audit. We have conducted our audit in accordance with Australian Auditing Standards. Those standards require that we comply with relevant ethical requirements relating to audit engagements and plan and perform the audit to obtain reasonable assurance whether the financial report is free from 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 auditor’s judgment, 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 association’s preparation and fair presentation of the financial report, in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the association’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the committee, as well as evaluating the overall presentation of the financial report.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the financial report presents fairly, in all material respects, the financial position of the Australian Swimming Coaches and Teachers Association Queensland Branch Inc as at 30 June 2016 and of its financial performance for the year then ended in accordance with the accounting policies described in Note 1 to the financial statements, and the requirements of the Associations Incorporation Act (Qld) 1981.

Basis of Accounting and Restriction on Distribution

Without modifying our opinion, we draw attention to Note 1 to the financial statements, which describes the basis of accounting. The financial report has been prepared to assist the Australian Swimming Coaches and Teachers Association Queensland Branch Inc to meet the requirements of the Associations Incorporation Act (Qld) 1981. As a result, the financial report may not be suitable for another purpose.

A M Giles & Co Chartered Accountants

Dated this 11th day of August 2016

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