Notes to and forming part of the Financial Statementsfor the year ended 30 June 2005

AUSTRALIAN CUSTOMS SERVICE – Notes to and forming part of the Financial Statements for the year ended 30 June 2005

Note 1:	Summary of Significant Accounting Policies
Note 2:	Adoption of AASB Equivalents to International Financial Reporting Standards from 2005–2006
Note 3:	Events Occurring after Reporting Date
Note 4:	Operating Revenues
Note 5:	Operating Expenses
Note 6:	Borrowing Cost Expense
Note 7:	Financial Assets
Note 8:	Non-Financial Assets
Note 9:	Interest Bearing Liabilities
Note 10:	Provisions
Note 11:	Payables
Note 12:	Equity
Note 13:	Cash Flow Reconciliation
Note 14:	Contingent Liabilities and Assets
Note 15:	Executive Remuneration
Note 16:	Remuneration of Auditors
Note 17:	Average Staffing Levels
Note 18:	Financial Instruments
Note 19:	Revenues Administered on Behalf of Government
Note 20:	Expenses Administered on Behalf of Government
Note 21:	Assets Administered on Behalf of Government
Note 22:	Liabilities Administered on Behalf of Government
Note 23:	Administered Reconciliation Table
Note 24:	Administered Contingent Liabilities and Assets
Note 25:	Administered Financial Instruments
Note 26:	Appropriations
Note 27:	Specific Payment Disclosures
Note 28:	Reporting of Outcomes