QLD

BOARD OF DIRECTORS AND LIFE MEMBERS

BOARD OF MANAGEMENT

President Mr Mark Lorrimer

Directors Mr Shaun Crow, Ms Elisha Hunt, Mr David Lush, Mr Paul Jones, Mrs Raelene Ryan

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, Mr John Wallace, Mr Brian Stehr, Mr Peter Diamond, Mr Shaun Crow.

* - Deceased

AUDITOR

AMG Accountants & Advisors

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PRESIDENT’S REPORT

I am pleased to present this report to members of asctaQLD for the 2017/18 financial year.

During 2017/18, asctaQLD coaches were again well represented on both a National and International platform. Following Queensland’s success at the 2017 Australian Open Championships and 2017 Australian Age Championships, 16 Queensland coaches were selected on the following Australian Teams:

2017 World Championships Team  Michael Bohl OAM, Dean Boxall, Simon Cusack, David Lush, Chris Mooney, Chris Nesbit and Michael Sage

2017 Para World Championships Team  Harley Connolly, Nathan Doyle and David Heyden

2017 World Junior Championships Team  Shaun Crow, Damien Jones and Janelle Pallister

2017 World University Games Team  Glenn Baker and Ashley Callus

2017 Youth Commonwealth Games Team  Richard Sleight

The outstanding efforts of these coaches culminated in Queensland continuing to produce world-class coaches and athletes. The success rate of these coaches saw Queensland swimmers bring home 77.5% of Australia’s medals achieved at the 2017 World Championships and 63% of Australia’s medals achieved at the World Junior Championships, World University Games and Youth Commonwealth Games combined. Unfortunately, due to the devastating earthquake that hit Mexico City in September 2017, the Para World Championships was postponed until December. As an alternative event, the Australian Swim Team competed at the 2017 Para Swimming Canadian Open in Toronto. asctaQLD enlisted the services of swimming experts David Lush, Nick Smith, Chris Nesbit, Barry Prime, Brant Best, Shelly Douyere, Chris Mooney, Lorraine Tobin, Carol Markie-Dadds, Sally McKitrick, Karen Gilchrist and Shannon Townsend to present at the 2017 asctaQLD State Conference, which provided teachers and coaches with a valuable professional development and collaborative opportunity. To continue the support of Queensland coaches, asctaQLD also contributes to Swimming Queensland via financial support for the Coach and Club Development Officers who work with coaches around the State in the form of clinics, coach workshops, program visits and associated development activities.

The Queensland team prevailed yet again at the 2017 State Teams Championships, securing another victory under the following coaches: Drew McGregor, Damien Jones, David Proud, Bobby Jovanovich, Craig Harkiss, David Thomas, Justin Bell, Ken Sabotic, Kyle Samuelson and Shane Kingston. As well as winning the Champion Team trophy, Queensland was named Champion Male Team, Champion Female Team, Champion Male Team 14/15 years, and

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Champion Female Team 13/14 years. To date, Queensland is the only State to ever win this event.

From 4-15 April 2018, Queensland experienced the magic of the Gold Coast . Queensland swimmers and coaches comprised 59% and 66% of the Australia Swim Team respectively and amassed 73% of Australia’s gold medal haul and 68% of the total medal count.

The Swimming Queensland Paulus Wildeboer Scholarship provided 22 Qld coaches with exceptional development and educational learning opportunities in 2017/18. Firstly, a group of 8 coaches attended the World Championships in Budapest under the leadership of Drew McGregor and Brant Best and secondly, 14 coaches attended the Commonwealth Games.

2017 World Championships  Adam Hosking, Ben Allen, Damien Jones, David Proud, Janelle Pallister, Kyle Samuelson, Sean Eels

2018 Commonwealth Games  Adam Mallett, Ben Allen, David Thomas, Humberto Angerami, James Critoph, Jodie Shanks, Kate Bell, Mark Erickson, Michael Wise, Michaela Pattinson, Richard Sleight, Sam Armstrong, Stewart Melton, Tamara Quinn asctaQLD finished a very successful 2017 with the AGM and Awards Afternoon which was held on the last day of the 2017 Queensland Championships in December. Record attendance made for a very enjoyable afternoon with peers, 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.

In addition to the awards at the function and to celebrate Queensland coaches’ success and outstanding achievements on a National and State level, asctaQLD recognised Age Champion coaches by awarding them with a polo shirt, and coaches of swimmers in the 2018/19 Swimming Queensland Development Squads with a shirt.

At the conclusion of the 2017/18 financial year, the Association retained a surplus of $59,980.

I would like to take this opportunity to thank the asctaQLD Board for their contributions in this voluntary role and all who have contributed to the success of asctaQLD in offering their support throughout the year.

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, Swimming Queensland and ascta National, 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 David Lush Coach of the Year (Open Water) Chris Nesbit Coach of the Year (Swimmer with Disability) Harley Connolly Outstanding Achievements World Championships Michael Bohl OAM Commonwealth Games Glenn Baker Michael Bohl OAM Dean Boxall Ashley Callus Simon Cusack Nathan Doyle Rob Hindmarsh Chris Nesbit Vince Raleigh Michael Sage Richard Scarce

AUSTRALIAN CHAMPIONSHIPS AWARDS

Club Coach of the Championships (Commonwealth Games Trials) Dean Boxall Club Coach of the Championships (Pan Pacs Trials) Nathan Doyle Australian Championships Coach of Qld Athlete of the Championships Dean Boxall (Commonwealth Games Trials) (Mitch Larkin) Australian Championships Coach of Qld Athlete of the Championships Rob Van Der Zant (Pan Pacs Trials) ()

AUSTRALIAN AGE CHAMPIONSHIPS AWARDS

Age-Group Coach of the Championships Dean Boxall (AB) Nathan Doyle (MC) Australian Age Championships Coach of Qld Athlete of the Championships Ken Sabotic (Thomas Hauck) Liam Du Feu (Madeleine McTernan)

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2018 Age Champion Coaches

Alex Beaver Shane Kingston Michael Sage Justin Bell Michael Lewandowski Paul Sansby Dean Boxall Richard McLean Guilly Santos Michael Bromley Bob Miller Richard Scarce Harley Connolly Steve Miller Paul Simms Nathan Doyle Chris Nesbit Richard Sleight Liam Du Feu Janelle Pallister Lachlan Staples Sean Eels David Proud David Thomas John Gatfield Vince Raleigh Rob Van Der Zant David Heyden Raelene Ryan Chris Wright Damien Jones Ken Sabotic

QUEENSLAND CHAMPIONSHIPS AWARDS

Qld Championships ‘Bronze Licence’ Coach of the Championships David Thomas Qld Championships ‘Bronze Licence’ Coach of Qld Athlete of the David Thomas Championships (Flynn McGregor)

DEVELOPMENT AWARDS

Qld JX Club of the Year Rackley Qld Regional Association JX Club of the Year Far North Qld Central Cairns North Qld Gardens Central Qld Gladstone Gladiators Wide Bay Pelican Waters Caloundra Darling Downs Toowoomba Grammar Gold Coast Miami Qld JX Pro-rata Coach of the Year Wellington Point Development Program Support Paul Simms Coaches Coach Award Mark Erickson Tom Fronek Carrie Hills Gail Smail Swim Australia Teacher of the Year Sharon Bryant

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Emerging National Championships Coach (OWS) Damien Jones John Rodgers Rob Van Der Zant Emerging National Championships Coach (SWD) Liam Du Feu Brian Glass Emerging Age Championships Coach John Gatfield Bobby Jovanovich Morgan Knabe Michael Lewandowski Kyle Samuelson Luke Stafford Chris Wright Emerging Age Championships Coach (SWD) Alex Beaver Liam Du Feu Erin McCarthy Guilly Santos Emerging Age Championships Coach (OWS) Elisha Hunt Damien Jones Alberto Lantieri Richard McLean Vince Raleigh Lachlan Staples National Senior Team Coach David Heyden Coach of a Swimmer on a National Senior Team Damien Jones (AB) Michael Sage (MC) National Junior Team Coach & Swimmer Selected on National Junior Team Janelle Pallister Coach of a Swimmer on a National Junior Team Michael Bromley Qld Team Coach Justin Bell Bobby Jovanovich

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RECORDS

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

WORLD RECORD

Michael Bohl OAM Emma McKeon 4x100m Freestyle Relay

Harley Connolly 100m Freestyle S8; 200m Freestyle S8

Simon Cusack 4x100m Freestyle Relay

Cate Campbell 4x100m Freestyle Relay

Shayna Jack 4x100m Freestyle Relay

Michael Sage 400m Freestyle S14

WORLD JUNIOR RECORD

Chris Mooney Kaylee McKeown 200m Backstroke

COMMONWEALTH RECORD

Michael Bohl OAM Emma McKeon 100m Butterfly; 4x100m Mixed Medley Relay

Simon Cusack Bronte Campbell 4x100m Mixed Medley Relay

Cate Campbell 50m Freestyle

Mitchell Larkin 4x100m Mixed Medley Relay

David Lush 50m Backstroke; 200m Backstroke

OCEANIAN RECORD

Michael Bohl OAM Grant Irvine 4x100m Mixed Medley Relay

Dean Boxall Ariarne Titmus 400m Freestyle

Simon Cusack Cate Campbell 50m Butterfly

Shayna Jack 4x100m Mixed Medley Relay

David Lush Emily Seebohm 200m Individual Medley

Chris Mooney Kaylee McKeown 4x100m Mixed Medley Relay

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AUSTRALIAN RECORD

Dean Boxall Ariarne Titmus 400m Freestyle

Rob Hindmarsh Paige Leonhardt 100m Butterfly S10; 50m Breaststroke SB9

Michael Sage Liam Schluter 100m Backstroke S14; 200m Freestyle S14; 400m Freestyle S14; 200m IM S14; 400m IM S14

Rob Van Der Zant 100m Freestyle S10; 400m Freestyle S10

AUSTRALIAN ALLCOMERS RECORD

Michael Bohl OAM Georgia Bohl 4x100m Medley Relay

Emma McKeon 4x100m Medley Relay

Simon Cusack Bronte Campbell 4x100m Medley Relay

David Lush Emily Seebohm 4x100m Medley Relay

AUSTRALIAN AGE

Dean Boxall Ariarne Titmus 16yrs 400m Freestyle; 17yrs 200m Freestyle; 17yrs 800m Freestyle

Harley Connolly Lakeisha Patterson 18yrs 100m Backstroke S8; 18yrs 100m Freestyle S8

Col Cresser William Martin 17yrs 100m Butterfly S10

Nathan Doyle Katja Dedekind 16yrs 50m Butterfly S13

Nathan Jason 15yrs 50m Butterfly S12

Marcus Elder Keira Stephens 14yrs 100m Breaststroke SB9

David Heyden Katja Dedekind 16yrs 100m Backstroke S13; 16yrs 400m Freestyle S13

Jack Ireland 18yrs 50m Backstroke S14; 18yrs 100m Freestyle S14

Rob Hindmarsh Paige Leonhardt 17yrs 50m Butterfly S10; 17yrs 50m Backstroke S10; 17yrs 100m Breaststroke SB9; 17yrs 50m Freestyle S10

Andrew Howard Joel Mundie 13yrs&U 50m Butterfly S7; 13yrs&U 50m Backstroke S7; 13yrs&U 100m Backstroke S7; 13yrs&U 50m Breaststroke SB6; 13yrs&U 100m Breaststroke SB6; 13yrs&U 50m Freestyle S7; 13yrs&U 100m Freestyle S7; 13yrs&U 400m Freestyle S7; 13yrs&U 200m IM S7

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Brendan Keogh Kirralee Hayes 13yrs&U 50m Freestyle S13; 13yrs&U 400m Freestyle S13

Matthew Stark 18yrs 200m IM S10

Chris Mooney Kaylee McKeown 16yrs 200m IM; 16yrs 400m IM

Janelle Pallister Lani Pallister 15yrs 200m Freestyle

Ken Sabotic Thomas Hauck 14yrs 200m Backstroke

Michael Sage Liam Schluter 18yrs 100m Backstroke S14; 18yrs 100m Breaststroke S14; 18yrs 200m Freestyle S14; 18yrs 400m IM S14

AUSTRALIAN AGE RECORD & AUSTRALIAN ALLCOMERS AGE RECORD

Dean Boxall Ariarne Titmus 17yrs 200m Freestyle;

AUSTRALIAN ALLCOMERS AGE RECORD

Chris Mooney Kaylee McKeown 16yrs 200m Backstroke

Chris Nesbit Laura Taylor 18yrs 200m Butterfly

AUSTRALIAN AGE RECORD & AUSTRALIAN ALLCOMERS AGE CLUB RECORD

Dean Boxall Jenna Forrester, Shikira-Lee Matheson, Mia O’Leary, Michaela Ryan – 16 Years & Under 4x100m Freestyle Club Relay

Jenna Forrester, Shikira-Lee Matheson, Mia O’Leary, Michaela Ryan – 16 Years & Under 4x100m Medley Club Relay

WORLD SHORT COURSE RECORD

Glenn Baker 400m Freestyle S10

Harley Connolly Lakeisha Patterson 100m Freestyle S8

Simon Cusack Cate Campbell 100m Freestyle

Nathan Doyle 100m Freestyle S14

Braedan Jason 100m Freestyle S13

David Heyden Katja Dedekind 50m Backstroke S13

Rob Hindmarsh Paige Leonhardt 100m Butterfly S10

Andrew Howard Grant Patterson 100m Breaststroke SB2

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COMMONWEALTH SHORT COURSE RECORD

Simon Cusack Cate Campbell 50m Freestyle

AUSTRALIAN SHORT COURSE RECORD

Nathan Doyle 100m Freestyle S13

David Heyden Jack Ireland 200m Backstroke S14; 200m Freestyle S14; 800m Freestyle S14

Rob Hindmarsh 50m Freestyle ; 100m Freestyle S4

Michael Sage Liam Schluter 1500m Freestyle S14

Rob Van Der Zant Rowan Crothers 50m Freestyle S10; 100m Freestyle S10; 400m Freestyle S10

AUSTRALIAN ALLCOMERS SHORT COURSE RECORD

David Lush Minna Atherton 50m Backstroke

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TEAMS & SQUADS

AUSTRALIAN TEAMS 2017 WORLD CHAMPIONSHIPS – BUDAPEST, HUNGARY Team Coaches Michael Bohl (OAM) St Peters Western Dean Boxall St Peters Western Simon Cusack Commercial David Lush Brisbane Grammar Chris Mooney USC Spartans Chris Nesbit TSS Aquatic Michael Sage Kawana Waters

Home Coaches Ashley Callus Somerset (Gold Coast) Damien Jones Rackley Barry Kime Mountain Creek Mooloolaba Vince Raleigh Chandler Richard Scarce Bond

2017 WORLD PARA CHAMPIONSHIPS – MEXICO CITY, MEXICO Team Coaches Harley Connolly Lawnton Nathan Doyle USC Spartans David Heyden UQ

Home Coaches Glenn Baker Southport Olympic Rob Hindmarsh Chandler Michael Sage Liam Schluter Jeremy Wardrop East Brisbane Rob Van Der Zant Yeronga Park

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2017 WORLD JUNIOR CHAMPIONSHIPS – INDIANAPOLIS, USA Team Coaches Damien Jones Rackley Janelle Pallister USC Spartans Shaun Crow Acacia Bayside

Home Coaches Dean Boxall St Peters Western Denis Cotterell Miami Sean Eels Southport Olympic Chelsea Orbell Flyers Vince Raleigh Chandler Richard Scarce Bond

2017 WORLD UNI GAMES – TAIPEI CITY, TAIWAN Team Coaches Glenn Baker Southport Olympic Ashley Callus Somerset (Gold Coast)

Home Coaches Dean Boxall St Peters Western Simon Cusack Commercial Barry Kime Mountain Creek Mooloolaba David Lush Brisbane Grammar Chris Mooney USC Spartans Chris Nesbit TSS Aquatic Richard Scarce Bond

2017 YOUTH COMMONWEALTH GAMES – NASSAU, BAHAMAS Team Coaches Richard Sleight Albany Creek

Home Coaches Dean Boxall St Peters Western Michael Bromley Commercial Shaun Crow Acacia Bayside Chris Nesbit TSS Aquatic

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2018 COMMONWEALTH GAMES – GOLD COAST, AUSTRALIA Team Coaches Michael Bohl OAM Griffith University Dean Boxall St Peters Western Harley Connolly Lawnton Simon Cusack Chandler Nathan Doyle USC Spartans David Lush Brisbane Grammar Chris Mooney USC Spartans Chris Nesbit TSS Aquatic Vince Raleigh Chandler Richard Scarce Bond

Home Coaches Glenn Baker Southport Olympic Ashley Callus Somerset (Gold Coast) Rob Hindmarsh Chandler Michael Sage Kawana Waters John Wallace Pelican Waters Caloundra

QUEENSLAND TEAMS 2017 JAPAN OPEN – TOKYO, JAPAN Team Coaches Glenn Baker Southport Olympic Janelle Pallister USC Spartans Brian Stehr Good Shepherd Aquatics David Thomas TSS Aquatic

Home Coaches Dean Boxall St Peters Western Chris Mooney USC Spartans Chris Nesbit TSS Aquatic Richard Scarce Bond Vince Raleigh Chandler

2017 OPEN WATER WORLD CUP – CHUN’AN, CHINA & HONG KONG Team Coaches Raelene Ryan Miami

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Home Coaches Adam Mallet TSS Aquatic Chris Nesbit TSS Aquatic

2017 STATE TEAMS CHAMPIONSHIPS – CANBERRA, AUSTRALIA Team Coaches Justin Bell Rackley Craig Harkiss Kawana Waters Damien Jones Rackley Bobby Jovanovich Brisbane Grammar Shane Kingston Rocky City Drew McGregor Swimming Queensland David Proud Nudgee College Raelene Ryan Miami Ken Sabotic All Saints Gold Coast Kyle Samuelson Bond David Thomas TSS Aquatic

Home Coaches Humberto Angerami Brisbane Jets Dean Boxall St Peters Western Ashley Callus Somerset (Gold Coast) Shaun Crow Acacia Bayside Liam Du Feu TSS Aquatic Tom Harris Sunnybank Rob Hindmarsh Chandler Mark Lorrimer East Brisbane David Lush Brisbane Grammar Richard McLean Toowoomba Grammar Stewart Melton St Peters Western Chris Nesbit TSS Aquatic Janelle Pallister USC Spartans Michael Sage Kawana Waters Lachlan Staples Southside Aquatics Duncan Todd TAS

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AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2018

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 Australian Swimming Coaches and Teachers Association Queensland Branch Inc. as at 30 June 2018 and its performance for the year ended on that date.

2. At the date of this statement, there are reasonable grounds to believe that 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: 20 November 2018 Date: 20 November 2018

16 AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

INCOME AND EXPENDITURE STATEMENT FOR THE YEAR ENDED 30 JUNE 2018

2018 2017 Note $ $ INCOME ASCTA National - Memorandum of Understanding 29,532 29,532 Bank Interest 204 192 State Conference Registrations 7,313 9,164 37,049 38,888

EXPENDITURE Audit Fees 390 390 Bank Charges - 10 Coach Recognition 3,581 9,607 Committee Meetings 725 655 Communication 2,000 2,000 Professional Development 10,000 10,000 State Conference 3,082 6,453 Swimming Queensland Administrative Services 5,000 5,000 Teachers Workshops - - Other Expenditure 304 2,844 25,081 36,959

Net Surplus/(Deficit) from Operating Activities 11,969 1,929

Retained Surplus at the Beginning of the Financial Year 48,011 46,082

Retained Surplus at the End of the Financial Year 59,980 48,011

17 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 2018

2018 2017 $ $ CURRENT ASSETS Cash and Cash Equivalents 37,038 48,716 Trade Receivables 8,121 8,121 TOTAL CURRENT ASSETS 45,160 56,837

TOTAL ASSETS 45,160 56,837

CURRENT LIABILITIES Trade Creditors - 7,746 GST Liability 1,515 1,080 TOTAL CURRENT LIABILITIES 1,515 8,826

TOTAL LIABILITIES 1,515 8,826

NET ASSETS 43,644 48,011

MEMBERS' FUNDS Opening Retained Earnings 48,011 46,082 Current Year Surplus/(Deficit) 11,969 1,929 TOTAL MEMBERS' FUNDS 59,980 48,011

18 The accompanying notes form part of these financial statements

AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2018

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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AUSTRALIAN SWIMMING COACHES AND TEACHERS ASSOCIATION QUEENSLAND BRANCH INC.

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2018

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 Branch 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 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 Australian Swimming Coaches and Teachers Association Queensland Branch Inc (the association), which comprises the balance sheet as at 30 June 2018, 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 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 Australian Swimming Coaches and Teachers Association Queensland Branch Inc as at 30 June 2018 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 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.

AMG Audit + Assurance

Dated this 20th day of November 2018

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QLD