ADAQ Annual Report 2024

Building a Better Future in Dentistry

VISION

We believe all Queenslanders deserve ethical and effective dental care driven by clinical excellence.

MISSION

To support our dental community and in enhancing the oral health of all Queenslanders.

Strategic Pillars

Support – ADAQ provides services and resources that support our members in their practising lives.

Education – ADAQ offers the dental community life-long learning opportunities through excellence in education and the sharing of knowledge.

Advocacy – ADAQ has a voice on all matters concerning oral health and clinical practice in Queensland.

Stewardship – ADAQ is a sustainable and thriving organisation and is well positioned to deliver services and resources.

Acknowledgement of Country

We acknowledge the Traditional Custodians of the lands and seas in which we work and live, and pay our respects to Elders past, present and future.

Future Skills

ADAQ continues to deliver on excellence in CPD for dentists and their teams. We recognise the entire dental team play a critical part in providing quality oral health outcomes.

ADAQ’s RTO is set apart by our relationship and involvement with the dental profession. With curricula developed by leading dental practitioners, we are committed to providing all dental assisting students with high quality training that meets individual needs as well as those of the profession.

In support of our emerging professionals and to build a strong future for your association, ADAQ hosts opportunities to build professional networks through our annual VIVA preparation and Preparing you for the Profession presentations.

Future Networks

We continue to deliver the ADAQ mentoring program pairing mentors with newly and recently graduated dentists and providing valuable guidance and support to those new to the profession

Our Sub Branches are also a valuable connection for our members. Your Association - close to home.

ADAQ Clinic Day 2023 was an opportunity for over 140 dental professionals and their teams to come together for a day full of quality CPD culminating in an awards presentation recognising contributions to the profession.

Future Directions

Revitalising professional development by continuously refining and enhancing our education programs is essential to ensure it remains relevant, engaging and at the forefront of innovation.

Future Health

PRESIDENT’S REPORT

The past year has been another outstanding one for our Association. I am proud to have led an organisation that consistently provided exceptional support and advocacy for its members. Through strong governance, effective operational systems, and careful spending, we have delivered essential services and member benefits while maintaining a robust balance sheet.

This success is the result of a tremendous amount of hard work behind the scenes. My deepest thanks to my fellow board directors, our CEO, Lisa Rusten, her management team, the hardworking staff at ADAQ, who provide the outstanding support and services our members have come to expect, and our committee and advisory panel members.

Turning to specific areas of progress, building on recent improvements to our CPD program, this year saw the implementation of a new CPD Pricing Policy. This policy allows members to attend courses at 20% below cost price, further enhancing membership value. Looking ahead, we plan to create targeted continuing education courses based on member needs across all cohorts. Our CPD program will continue to innovate and grow.

Support for our affiliated study clubs and sub-branches has also been a priority. I am pleased to share that they now receive increased support, both financial and non-financial. Furthermore, building positive relationships with our profession’s specialist societies has been productive. I have prioritised their promotion, resulting in the establishment of the Bite Club Directory, which has been running for two years.

Additionally, our commitment to fostering a culture of giving back is reflected in the progress of our Volunteering in Dentistry Committee, which has its own webpage and quarterly e-newsletters. I am thrilled to witness its efforts come to fruition by facilitating partnerships between dental charities and volunteers.

Another priority has been recognising the diverse needs of our members. There has been a renewed focus on supporting those in rural and regional areas. Our Rural/Regional Initiative aims to better serve members outside the Southeast corner. In May, we successfully hosted our inaugural regional event in Emerald, drawing strong participation from Emerald, Rockhampton, Barcaldine, Yeppoon, Bundaberg, Ipswich, Brisbane, and the Gold Coast.

Local attendees were extremely appreciative of an event in their region. This event serves as a promising pilot for future regional support initiatives.

This year also saw the establishment of the Edward Walter Haenke Rural Practitioner Award, which honours exceptional rural and remote dentists who have significantly contributed to their community or demonstrated exemplary commitment to rural/remote oral health. Looking ahead, several initiatives are planned for regional members, including a formal panel of dental specialists for tele-advice and a regional mentoring program.

Another key area of progress has been in our advocacy efforts. It is encouraging to note ADAQ’s active engagement in discussions with both state and federal governments. ADAQ was invited to meet with Queensland’s Health Minister, the Hon. Shannon Fentiman, to discuss improving oral health. This was followed by a joint letter to the Federal Health Minister, the Hon. Mark Butler, outlining possible reforms for improved oral health. While there remains more work ahead, I am gratified that ADAQ is playing a significant role in these efforts.

A further significant achievement is the renovation of our offices in Bowen Hills which was completed in July 2024. This renovation has brought a much-needed revitalisation, providing a building that members can be proud of and that inspires our staff to continue their great work. Importantly, the renovation ensures the building meets all fire and safety codes, provides secure access for both staff and visitors, and helps future-proof our asset.

The strength and prosperity of our Association position us to building a better future for dentistry and our members.

DR JAY HSING ADAQ President

CEO’S REPORT

Over the last financial year, ADAQ has figuratively and literally focussed on building a professional home for our members.

The Board endorsed a new strategic plan built around four key pillars – support for our members, education for the dental community, advocacy to government and stewardship. Each of these pillars will see ADAQ delivery exciting new resources and services to our members as we continue to support you in our profession.

We have completed a major refurbishment of the ADAQ building, including increasing capacity of facilities for our CPD program and bringing the building up to code to ensure we continue to build value in the assets of the Association.

The year saw us grow our new professional indemnity insurance scheme, increasing uptake from current members and achieving growth in new members who recognise the value of the scheme. Our underwriter, AIG, have continued to build their confidence in supporting the scheme, demonstrated by maintaining competitive pricing, with premium increases kept to significantly below CPI. We are looking forward to our partnership continuing to grow into the future, along with our broker partners PSC Mediprotect.

We also launched our regional and rural strategy, focussed on building connections for dentists and their teams in the regions. This culminated in a fantastic event in Emerald, showcasing ADAQ’s services and resources, and providing quality face to face CPD. We will build on the success of this event in 2025, with our regional showcase becoming an annual event.

This year also saw us build our advocacy and policy efforts, focusing on fluoridation of the water supply in the regions, investment in oral health services and better workforce support. We released our election priorities in April, looking to raise awareness among our elected State members of parliament of the importance of supporting oral health initiatives for t he benefit of all Queenslanders. We have met with the State Health Minister and other MPS and will continue these efforts to ensure the voice of the dental profession is heard.

I would like to thank our President, Dr Jay Hsing, for his leadership as his second consecutive term comes to an end, as well as the ADAQ Board for the time, expertise and skill they have given in continuing to build ADAQ as the professional home for dentists and their teams in Queensland. Finally, I would like to thank the wonderful ADAQ team for their hard work and dedication to our mission of supporting our dental community in advancing the oral health of all Queenslanders.

We have completed a major refurbishment of the ADAQ building, including increasing capacity of facilities for our CPD program and bringing the building up to code to ensure we continue to build value in the assets of the Association.

MS LISA RUSTEN ADAQ CEO

LEADERSHIP TEAM

To deliver the goals and objectives of ADAQ, day-to-day operations are organised into four departments that report to ADAQ’s Chief Executive Officer and deliver services to support the dental profession.

LISA RUSTEN

Chief Executive Officer

Joined in December 2018

LARISSA ALDERTON

Manager - Compliance & Advisory Services Joined in October 2019

SHARYN DUNN

Manager - Training & Practice Consultancy

Joined in December 2008

Lisa was appointed Chief Executive Officer for ADAQ in December 2018. She has 13+ years’ experience working in membership organisations and has strong industry knowledge in Non-profits, Project Management and Organisational Development. Before being appointed CEO of ADAQ, Lisa worked at the RACGP where she spent almost eight years as the QLD State Manager before being promoted to National Manager, Faculties.

Larissa has over 18 years’ experience in the dental profession, in addition to a Master of Health Management and a Bachelor of Oral Health Therapy. She has worked in assisting dental practitioners with insurance claims, regulatory complaints (Ahpra/OHO/QCAT), health fund audits, regulatory requirements and patient complaints while also working as a registered and practising OHT.

Sharyn has been with ADAQ for over ten years, working in our Training and Practice Consultancy team. She also oversees the online delivery of Certificates III and IV in Dental Assisting through ADAQ Training. She has worked in private practice as a Dental Assistant and then Practice Manager. Sharyn holds a Diploma of Quality Auditing, Diploma of Training and Assessment, Diploma of Practice Management as well as Dental Assisting and Sterilisation qualifications.

MELISSA KRUGER

Manager - Member Services & Business Partnerships

Joined in February 2022

JANE PALMER

Manager - Chief Finance and Risk Officer Joined in February 2021

Melissa joined ADAQ with over 15 years’ experience in the area of membership and professional indemnity insurance within the healthcare sector. She has worked in the areas of business development, membership, and national manager for a number of medical indemnity insurance providers. She brings to the role experience in successfully building valuable membership offerings and strong strategic business partnerships.

Jane graduated from the University of Canberra with a Bachelor of Arts in Accounting. She has worked in accounting roles across numerous industries and within the public sector. Jane relocated to Brisbane in 2011 and was working as the Financial Accountant for a logistics company overseeing the southeast region of Australia before joining ADAQ.

OUR COUNCIL

ADAQ PRESIDENT

Dr Jay Hsing

Member of Council since 28 November 2019

SENIOR VICE PRESIDENT

Dr Kelly Hennessy

Member of Council since 28 November 2019

JUNIOR VICE PRESIDENT

Dr Paul Dever Member of Council since 24 November 2022

IMMEDIATE PAST PRESIDENT

Dr Matthew Nangle (Resigned 23 November 2023)

FEDERAL COUNCILLORS

Dr Norah Ayad

Federal Councillor (Resigned 23 November 2023)

Dr Martin Webb

Federal Councillor (Resigned 23 November 2023)

SKILLS BASED COUNCILLORS

Mr Andrew Waltho

Skills-Based Councillor (Resigned 23 November 2023)

Mr Glen Beckett

Skills-Based Councillor

COUNCILLORS

Dr Kevin Ang

Division 6: Peninsular Councillor (Resigned 23 November 2023)

Dr Carl Boundy Division 6: Peninsular Councillor

Assoc Prof Alex Forrest Division 1: Moreton Councillor

Dr Jayarna Hartland

Division 8: Gold Coast Councillor (Resigned 29 February 2023)

Dr Peter Jorgensen

Division 7: Sunshine Coast Councillor

Dr Kaye Kendall Division 1: Moreton Councillor (Resigned 23 November 2023)

Dr Rachael Milford

Division 3: Western Councillor

Dr Jiten Rao Division 5: Northern Councillor (Resigned 31 July 2023)

Dr Ellen Rogers Division 1: Moreton Councillor

Dr Grace Sha Division 1: Moreton Councillor

Dr Keith Willis Division 1: Moreton Councillor (Resigned 23 November 2023)

Dr Alexander McDonald Division 8: Gold Coast Councillor (Appointed 29 April 2024)

OUR COMMUNITY

SUB-BRANCHES

Sub-branches exist to further the interests and objectives of the Association. They offer Members the opportunity to grow their networks and provide continuing professional development (CPD) activities to local areas. Thank you to the below Presidents who keep Sub-Branches active and engaging for our members.

Dr Paul Dever BUNDABERG

Dr Raghu Channapati MACKAY

Dr Brian James CAIRNS

Dr Chloe Sturgess ROCKHAMPTON

Dr Norah Ayad GOLD COAST

Dr Peter Jorgensen SUNSHINE COAST

Dr Andrew Wong IPSWICH

Dr Phoebe Fernando TOOWOOMBA

Dr Man Chun (Simon) Lee KINGAROY

OUR COMMITTEES

POLICY, ADVOCACY AND ADVISORY COMMITTEE (PAAC)

DR NORAH AYAD | CHAIR

FOCUS AREAS

The Policy and Advocacy Advisory Committee (PAAC)’s work shapes stakeholder engagement, which in turn is at the core of ADAQ’s dedication to supporting the interests and wellbeing of its members and their communities.

It has been another impactful year for our advocacy in Queensland. We maintained engagement through our socials and other media on important topics for good oral health including fluoridation, sugar reduction, fluoridation and the links between dental and chronic diseases.

As the current government’s term draws to a close in late 2024, we have been proactive in communicating the dental profession’s priorities for the four years ahead.

We look forward to establishing positive and constructive relationships with the successful government on these core advocacy issues, as we continue our work to ensure more equitable oral health outcomes for all Queenslanders.

ABOUT PAAC

The Policy and Advocacy Advisory Committee (PAAC) provides advice and coordination of advocacy work and supports oral health promotion activities within Queensland. PAAC functions as an advisory group. Through the Policy Coordinator, PAAC provides input to ADAQ Council and staff on matters of state public health policy, advocacy and stakeholder engagement, and community oral health matters.

Current active members: Norah Ayad (Chairperson), David Le, Ellen Rogers, Som-Ling Leung, with Alex Boi (ADAQ Policy Coordinator).

SUBMISSIONS

HIGHLIGHT

ADAQ submitted over 30 responses to official consultations this year. These include providing Queensland’s perspective on federal submissions and consultation, for topics such as limitations of registration standards, professional misconduct and regulation of cosmetic procedures.

Advanced input was requested directly on topics such as prescribed radiation licences, Qld Health workforce strategies, and a new Queensland Oral Health Plan with ad hoc meetings held between ADAQ and CDO.

Our members and their communities reap the benefits of our growing involvement and liaison with the Health Minister’s Office, Queensland Health and the Chief Dental Officer (CDO).

OTHER ACTIVITIES HIGHLIGHTS

Remote Community Advocacy

In conjunction with AMAQ, we brought to the attention of the CDO reports of worsening oral health in the Goondiwindi region and rural workforce burnout. Dental practitioner maldistribution and fragmentation of access to affordable oral health services are costly and disproportionately affect remote communities. Cross-border dynamics complicate already dire situations and for this we liaise closely with the NSW counterpart. ADAQ will continue to voice the dental profession’s concerns for indigenous oral health and advocate for equal access to oral care.

Fluoridation

In October-November 2023, our fluoridation campaign around the local government elections was amplyfied by the publication of UQ researchon the matter. A flurry of media interest saw the expert opinion of the dental profession feature in many channels. We thank our member spokespersons who didn’t hesitate to put their names and practices on the line in the face of the expected backlash from anit-fluoridation extremists.

Patient Concerns

We continue to ensure concerns we receive from the patient community are heard in the right channels and valued as advocacy opportunities. An example is the recent concern about poorly performed dental treatment through overseas companies that are specifically targeting Australia. In this case, we collaborated with the the ADA federal branch to ensure maximum media coverage at national level.

Positive Duty Members Resources

In December 2023, the way that federal anti-discrimination laws protect people in their workplace from harmful behaviour and unlawful conduct fundamentally changed. The Sex Discrimination Act 1984 (Cth) (SDA) now requires all employers and ‘persons conducting a business or undertaking’ (organisations and businesses) to take proactive action to prevent discrimination and harm from occurring in the first place.

This has come to be referred to as positive duty under section 47c of the SDA.

In this space, ADAQ identified that dental practices would be at a higher risk of scrutiny, due to the large proportion of female or young employees, the natured of dental care work that routinely requires close physical proximity with team members and patients, tricky power dynamics associated with the patient-health professional relationship, and complex business models that may foster rigid or unclear reporting structures. ADAQ took proactive action to help members who are business owners navigate these new requirements, as well as raising awareness of these important changes.

CURRENT

MEMBERS

Dr Norah Ayad Chair

Alex Boi ADAQ Policy & Projects Coordinator

We created and communicated templates and tools and webpage with help in identifying practical actions. These free tools included a patient-initiated harassment protocol example, a positive duty compliance framework and internal policy templates.

Community Projects Support

Helped making two entrepreneurial member dental students’ project a growing success by reviewing their school children education material and providing in-kind support. Say it with a Smile (SIWAS) project has to date engaged with hundreds of children in disadvantaged SEQ areas.

Dr Som-Ling Leung Member

Dr Ellen Rogers Member

Dr David Le Member

OUR COMMITTEES

ADA DENTAL HEALTH FOUNDATION - VOLUNTEERING REPORT

NATASHA DAGLEY | QLD COORDINATOR

The ADA Dental Health Foundation, supported by ADAQ to help reach new volunteers to offer much needed oral heath care to so many in need within our communities.

Throughout the last year, the generous volunteers have contributed to over 132 patients and provided them with life changing dental treatment. One patient commented that it was a really amazing service and everyone was so kind and non-judgmental, which was something she really appreciated.

Providing this treatment to those most in need in our communities have been volunteers who have accepted multiple referrals, held Dental Rescue Days® and accepted many patients from our wait list from our Rebuilding Smiles and Adopt a patient programs.

The entire dental team contribute to the communication, success and positive outcomes for the patients they treat, impacting the lives of those provided with dental care, this year welcoming 17 new volunteer practitioners to the ADA Dental Health Foundation.

ADAQ member dental volunteers

VOLUNTEERING IN DENTISTRY COMMITTEE (VIDC)

DR JAY HSING | CHAIR

The Volunteering in Dentistry Committee (ViDC) was created in March 2021 and its role is to promote dental volunteering opportunities in Queensland. This includes sharing information about dental charities and volunteering events, and facilitating the engagement of such opportunities by dentists and their practice teams.

The ViDC maintains a webpage www.adaq.org.au/ volunteering that has information on volunteering opportunities, written and video testimonials from volunteers, and highlights from previous events. At the ADAQ Annual Clinic Day on 24 November 2023, the ViDC had a trade stand with representatives from various dental charities, where delegates could learn more about dental volunteering.

The committee circulated its e-newsletter to members in December 2023 and May 2024. These included highlighting events held by the ADA Dental Health Foundation, Tzu Chi International Medical Association (TIMA) and Esesson Foundation. The aforementioned charities provide a valuable service to advance the oral health of the community’s most vulnerable. In the December 2023 edition, I also shared my own volunteering journey.

Current members of the ViDC include: Dr Jay Hsing (Chair and ADAQ President), Ms Natasha Dagley (ADA Dental Health Foundation), Dr Alice Lu (TIMA), Dr Olan Hartley (Esesson Foundation) and Dr Ryan Kungl.

AWARDS AND HONOURS COMMITTEE

DR JAY HSING | CHAIR

The Awards and Honours Committee (previously Honours and Conduct Committee) was established by Council to advise on award and honours nominations.

The Committee considers and reviews all awards nominations and makes recommendations on award recipients to Council for final decision.

ADAQ’s awards and honours includes Honorary Membership, an Award of Merit, a Service Medallion, the Distinguished Service Award and Life Membership, the highest honour the Association can bestow.

Recipients of awards this year included Dr William (Bill) Kahler, Dr Gary Smith and Dr Thomas Condon, who were all awarded the Distinguished Service Award.

This is awarded to members who, for a substantial period, has rendered distinguished service to the Association and/or to the dental profession.

In June 2023, the Edward Walter Haenke Rural Practitioner Award was established by ADAQ Council to honour the work of an exceptional rural and remote dentist who has significantly contributed to their community and/or displays exemplary commitment to rural/remote oral health. This committee eagerly anticipates nominations for this award in the coming year.

Current members of the committee include: Dr Jay Hsing (Chair and ADAQ President), A/Prof Alex Forrest, A/Prof Ian Meyers, Dr Greg Moore and Dr Ellen Rogers.

Year in Review

HR event for 5th year

Griffith Uni | JULY 2023

ADA and ADAQ presented to the final year students on HR matters in preparation for beginning their careers.

Griffith Annual Tradeshow

JULY 2023

An opportunity to introduce students to the benefits of ADAQ membership.

1 July 2023 – 30 June 2024

ADAQ Careers Information Session with Health Gateway Schools

JULY 2023

An opportunity to introduce students to the benefits of ADAQ membership.

VIVA

Prep for

AUGUST 2023

5th Yr Students

The Viva Prep event was held on 9th August with 110 students from the 3 dental schools in Qld

UQ Industry Tradeshow

AUGUST 2023

Visited the UQ campus to support students and demonstrate the benefits of ADAQ membership.

Toowoomba Spring Symposium | SEPTEMBER 2023

With the theme ‘Diagnose – Treatment Plan –Best Practice’ ADAQ hosted 60 delegates for a full day of CPD.

Spring Symposium

September 1-2, 2023

Toowoomba Spring Symposium proudly supported by Geistlich

Launch of Insurance Microsite

OCTOBER 2023

For the convenience of our members, we launched an insurance microsite, creating a one stop repository of all things ADAQ Insurance.

ADAQ Preparing you for the profession

SEPTEMBER 2023

Opportunity for 5th Yr students to talk to a panel of experts to learn everything they need to know about starting out as a dental. professional.

Advocacy for fluoridation in Qld

OCTOBER 2023

ADAQ continues to advocate at all levels to achieve fluoridation of water in all the Qld local government areas.

Year in Review

Media training for Councillors NOV 2023

Our Councillors have a great opportunity to be the voice or our profession, upskilling to put their best media foot forward.

ABC Interview on Fluoride NOV 2023

ADAQ Councillor Norah Ayad spoke on ABC Radio about concerns that a quarter of Queenslanders have no access to a fluoridated water supply.

Annual Clinic Day

NOV 2023

ADAQ Annual Clinic Day 2023 focus was staying Ahead of the Dental Curve – Innovations in Pain Management and Core Treatments. It featured 14 leading speakers from the profession.

AGM & Awards Ceremony

NOV 2023

ADAQ Members gathered to discuss the future of the Association and award of Distinguished Service to Dr Bill Kahler.

1 July 2023 – 30 June 2024

Mentoring program launched February

FEB 2024

Connecting emerging and experienced dental professionals for a 9 month structured mentoring program that facilitates earlycareer support and guidance.

JCU presentation 5th Feb

FEB 2024

ADAQ had the opportunity to meet with first year students in Cairns.

First year student orientations | FEB 2024

ADAQ visited each dental school to introduce first year students to their future professional home.

Launch of Digital Member Card

FEB 2024

ADAQ in your hand – a convenient way to stay connected and informed.

Griffith Loupes evening

MAR 2024

Students are integral to the future of our organisation, ADAQ makes the most of every opportunity to support students.

World Oral Health Day | MAR 2024

President Dr Jay Hsing and CEO, Ms Lisa Rusten met with the Honourable Shannon Fentiman, Qld’s Minister for Health to discuss ‘fluoride for all Qlders’.

UQ spotlight on networking event

MARCH 2024

Dr Jay Hsing took the opportunity to join a panel of experts presenting to students on dentistry as a profession.

Inaugural Regional Clinic Day

MAY 2024

ADAQ took to the road and provided a full day of CPD in Emerald for local dental professionals.

Sub Branch meetings

Your Association - close to home. ADAQ supporting CPD and collegiality in the regions.

BOQ Bursary

MAY 2024

Supporting excellence in dentistry. Congratulations to Drs Grace Toll and James Gibson.

Membership Snapshot

395 Peninsular

The data showcases a dynamic community of 2,931 financial members, ranging from 1,094 student members to 158 honorary members, highlighting our association’s dedication to inclusivity and professional development across all career phases.

192 Northern 82

Our membership spans various divisions, ranging from 395 in Peninsular to 1,873 in Moreton. We represent 469 recent graduates and 781 practice owners, reflecting our broad impact throughout Queensland.

1094 Student Members

469

781 Practice Owners 2931 Financial Members

353 Dental Team Access

15 Life Members

158 Honorary Members

Delegates have earned a staggering 8,676 CPD hours. ADAQ facilitated a total of 432.5 CPD hours, including 99 hours of lectures, and hosted 6 regional events. Our ondemand CPD resources saw substantial engagement, with 140 users completing 699 hours of content. Additionally, we recorded a combined total of 1,986 registrations across our in-person events and webinars.

TRAINING

142 RTO enrolments

Our sought-after certifications were awarded to 131 students across specialized courses including Certificate III and IV in Dental Assisting, as well as Certificate IV in Radiography and underscores our dedication to offering comprehensive educational pathways for aspiring dental professionals.

SOCIAL MEDIA GROWTH MEMBER SUPPORT

Our team members are on hand to improve clinic practise and offer direct assistance out in the event of specialised guidance.

BUILDING A BETTER FUTURE IN DENTISTRY

MUSEUM & ARCHIVES

ALESSANDRA BOI | ADAQ

We strongly believe that learning about the history of dentistry can, and should, guide our path towards a better future for the dental professions.

The way we do history of dentistry here at ADAQ simply fosters a deeper understanding of the identity of the dental professional, of where science ends and art begins in dentistry, as well as delve into the core patient experience.

INVESTMENT IN OUR HISTORY

As more health professional associations in Queensland and elsewhere discover the value of investing in their heritage and celebrate their histories, we are proud to have led the way with our precious and unique little Museum of Dentistry.

While plans are under way for a renovated permanent exhibition about the history of Queensland dentistry, the project continues to provide valuable opportunities for our organisation to connect with our membership and the general public.

More members are visiting the physical display, and museum-related social media content is well received with an engagement rate average of 5.6 percent.

Museum of Dentistry piece featured on ADAQ’s social media, Glenross Expansion Screw 1950s

MUSEUM ENGAGEMENT

As for public engagement, apart from the 2088 total public page views on our eHive online catalogue, we also cooperate with other historical societies and museums to share and exchange material and information. We have received enquiries from museum curators and researchers throughout the year, from as far away as Pennsylvania (Medical Heritage Museum), as well as more ad hoc curiosities such as the DYIers researching the history of a dental cabinet they restored.

Liaison with the Museum of Brisbane has resulted in the loan of some of our objects for their upcoming exhibition on curious collections, to be aptly named: Precious.

We have also accepted an opportunity to work with Museum and Galleries Queensland on a Museum Standards Review program.

This free program supports small and emerging museums such as ours in working towards the National Standards for Australian Museums and Galleries.

Our collection continues to expand as more members and families learn about our initiative for the preservation of the dental history of Queensland. Some examples of particularly significant donations this year include photographic materials donated by the family of the late honorary member Dr Peter Martin of Cairns, with images of the WWII dental unit stationed in the Torres Strait Islands, and Dr Denise McEniery’s oral history and photographic archive, tracking her experience as a female dental graduate and travelling dentist with the dental school program in the 1950s.

Priorities for the year ahead include reworking the existing exhibition to suit the reduced space allocation, and create broader audience engagement through strategies such as onsite workshops, as well as outreach and collaborative approaches. This work will include among other things the delivery of travelling exhibitions, memory boxes for loan, and educational programs mapped to the Australian curriculum (history, science and technology subjects).

BUILDING A BETTER FUTURE IN DENTISTRY

TRAINING & PRACTICE CONSULTANCY

SHARYN DUNN | MANAGER

In a world of ever-changing compliance, infection control requirements and practice regulations, ADAQ continues to assist dental practices throughout Queensland in meeting their obligations and to provide high quality training to Dental Assistant’s throughout Australia.

ADAQ TRAINING & GROWTH IN RTO

The focus of ADAQ Training has been to provide our students with comprehensive support from our approachable training team and the most current training, resources and assessment processes which are relevant to our dental assistants into the future.

As the only ADA branch that is a Registered Training Organisation (RTO), ADAQ Training provides training to dental assistants throughout Australia. We find that practices in all dental sectors and geographic regions across Queensland find value in not only the training we provide to students but also in the relationships built with our trainers and the ability to discuss any issues or questions they may have.

ADAQ Training Team Leader, Davina Barker

DENTAL ASSISTING CAREERS INFORMATION SESSION

In response to the identified shortage of Dental Assistants the Training and Practice Consultancy team have been promoting Dental Assisting as a great career choice.

As part of the promotion, ADAQ Training and Practice Consultancy Team has been asked to speak about career opportunities as dental assistants to a variety of audiences including secondary school students, career advisors and secondary school teachers.

PRACTICE CONSULTATION AND RESOURCES

With the recent changes to the infection control and accreditation standards, the ADAQ Practice Consultancy Team have been busy supporting members and their practice teams in meeting compliance with the new requirements.

The team have been providing this assistance via Infection control workshops, phone and email enquiries, in-house staff training, infection control health checks at practices and the development of templates and factsheets for members and their practice teams.

In providing consultancy services the team have visited practices all over Queensland. We take pride in being able to provide these quality consultancy services at a rate that is greatly reduced from the current commercial prices.

It is always terrific to see the great work that practices are putting into ensuring that their practices are compliant, and how passionate dental teams throughout the state are in creating exceptional patient experiences.

Dental Careers Information Session, July 2023

BUILDING A BETTER FUTURE IN DENTISTRY

COMPLIANCE & ADVISORY SERVICES

LARISSA ALDERTON | MANAGER

Through the comprehensive support and advice provided by the ADAQ Compliance & Advisory team over the past 12 months, we believe our members have been well positioned to navigate the challenging circumstances faced in the dental profession and contribute to building a better future in dentistry.

REGULATORY ASSISTANCE AND SUPPORT

Majority of members notifying incidents were seeking advice to ensure they met regulatory requirements and to achieve positive patient outcomes. The ADAQ Compliance & Advisory team provided assistance by offering support; providing the relevant regulatory information; and assisting with patient communication. Regulatory notifications over the past year have been issued to members by Ahpra, OHO, HCCC, ACCC, Human Rights Commission and Office of Fair Trading. We have been able to assist members through these notifications and processes, specifically by providing support: assistance with response and negotiation; and assistance with satisfying regulatory conditions if imposed.

PI INSURANCE CLAIMS MANAGEMENT

During the 2023/2024 period, the ADAQ Compliance & Advisory team received 474 notifications from members of incidents resulting from their practice of dentistry. Of these incidents notified, 10.5% were related to regulatory notifications and 3% resulted in professional indemnity insurance claims. We were pleased to be able to offer our members advice, assistance and support during this time and to manage these matters.

CONTINUING & SUPPORTING EDUCATION

In our ongoing mission to build a better future in dentistry, we have also continued to develop and provide members with regulatory and compliance education. Through a range of presentations we have provided members with education around regulatory requirements; clinical record keeping; informed consent and communication. We believe this information and education is pivotal in guiding our members through the evolving landscape of regulatory requirements and to enhance the quality of dental care for patients.

BUILDING A BETTER FUTURE IN DENTISTRY

MEMBER SERVICES, BUSINESS PARTNERSHIPS & CPD

MELISSA KRUGER | MANAGER

In the past year, our Member Services, Business Partnerships and Continuing Professional Development team have made notable progress in enhancing the experience and offerings for our members as well as delivering outstanding professional development opportunities. Our department’s achievements this year reflect the unwavering dedication of our team to enhancing student and member engagement, delivering industry leading CPD and continuously improving services to support the dental profession.

INSURANCE SCHEME

The ADAQ Insurance Scheme, which is underwritten by AIG has grown significantly, featuring a successful renewal campaign and improved member experience. We also launched the ADAQ Insurance microsite, offering a comprehensive portal for information, resources, and assistance.

MENTORING PROGRAM

We continue with our mentoring program and have successfully matched thirty-two pairs of mentors and mentees, providing valuable guidance and support to members new to the profession and a wonderful opportunity for mentors to share their knowledge and expertise to the future of the profession.

“I enjoyed participating as a mentor in the 2023 ADAQ Art of Mentoring program. The ADAQ team sent out regular communications, training materials and support to ensure we have a positive experience with our mentees.I especially Ioved how we have the opportunity to grow as a mentor and a leader while connecting with younger professionals in our community.”

DR GRACE SHA ADAQ Mentor

DIGITAL MEMBERSHIP CARD & SUB-BRANCHES

There has also been much activity with our established Members in 2023 – 2024 with the launch of the Digital Membership Card which has streamlined access to member benefits and services enhancing the overall member experience.

The ADAQ Sub-branches, ‘Your association - close to home’, are integral to providing access and engagement across our membership. ADAQ have broadened our reach and support to the sub-branches through effective governance, administrative assistance and supported CPD.

CONTINUING PROFESSIONAL DEVELOPMENT

It has been a busy year for CPD, and we are pleased that we were able to continue with delivering another outstanding calendar of quality CPD whilst the ADAQ Offices were undergoing renovation. Key highlights include the Toowoomba Spring Symposium hosted in the picturesque ‘Garden City’ during Spring. The symposium themed ‘Diagnose – Treatment Plan – Best Practice’ featured six eminent speakers; two handson workshops and welcomed sixty delegates for a memorable and informative two-day event.

The ADAQ Annual Clinic Day with the theme ‘Ahead of the Dental Curve – Innovations in Pain Management and Core Treatments’, provided a full day of highquality learning and networking opportunities for dental professionals and their teams, with over one hundred delegates coming together to share the day.

This year ADAQ took to the road to host the inaugural ADAQ Regional Clinic Day in Emerald. This event included presentations on Oral Medicine, Infection Control Fundamentals, Managing Difficult Patient Behaviour, and Informed Consent and Record Keeping, attracting over forty local dental professionals for a day of education and an evening of socialising.

STUDENT ENGAGEMENT

To ensure the sustainability and future of our Association, we continue to invest in dental students through first year orientation events ensuring an early introduction to their professional association. We continue to demonstrate the value of ADAQ membership to students through delivering a variety of events to support them in their study and preparing for their profession. ADAQ also proudly provides an academic prize to each dental school in Queensland, recognising outstanding student achievements and fostering academic excellence.

ADAQ and Dr Michael Mandiko’s joint CPD event, Anterior Composite Workshop, May 2024

OUR COMMUNITY

CELEBRATING 50 YEARS OF ADAQ MEMBERSHIP

Dr John Kennedy

Dr Richard Olive

Dr Kerry Lanza

Dr Leanne Parker

Dr Sandra March

Dr Anthony Speed

CELEBRATING 25 YEARS OF ADAQ MEMBERSHIP

Dr Kevin Ang

Dr Martin Cahill

Dr Lachlan Crowther

Dr Tat Wing Au

Dr Christopher Carter

Dr Mohammed Dudhia

Dr Miles Goudie

Dr Donal Kelly

Dr George Lowson

Dr Perry Papacostas

Dr Jonathan Pye

Dr Timothy Stewart

Dr Evio Castelli

Dr Mervyn McNee

Dr George Valmadre

Dr John Arvier

Dr Angelo Cavallaro

Dr John Mowbray

Dr Gregory Wilims

Dr Katharine Beety

A/Prof Robyn Boase

Dr Natalie Bowen

Dr David Chen

Dr Narelle Eckersley

Dr Irina Collins

Dr Catherine Findlay

Dr Rhonda Coyne

Dr Daniel Ford

Dr Lincoln Harris

Dr Geoffrey Hill

Dr Todd Horan

Dr Burhaan Kassim

Dr Jin Hwan Kim

Dr Jeremy Lam

Dr Bryce Lawrence

Dr Phillip Loughlin

Dr Alice Lu

Dr Renae Philp

Dr Hayden Morse

Dr Brendan Mudge

Dr Andres Orozco

Dr Meng Pih

Dr Dominic Ponti

Dr Andrew Price

Dr Mark Robert

Dr Thomas Te Kloot

Dr Kerry Shooter

Dr Lloyd Simmonds

Dr Christopher Smith

Dr Lam Tran

Dr Tom Tran

Dr Christopher Turnock

Dr Veronika Valena

Dr Jelena Vlacic

Dr Christopher Wood

Dr Andrew Zischke

IN MEMORY OF

DR KEITH BRAIN

Toowong

DR FREDERICK HERON

Bundaberg

E/PROF NEWELL JOHNSON South Brisbane

DR JOHN KEYS

Kangaroo Point

DR PETER MARTIN

Malanda

DR PETER MORTON

Tewantin

DR MARCEL MULLER

Salisbury

DR DONALD O’DONOGHUE

Brookfield

DR MARIJKE PETERI Mount Ommaney

DR EDWARD WHITTLE

Tarragindi

DR IAN WILSON

Brisbane City

DR BASIL ZUINO

Carseldine

ADAQ & ADAQUE FINANCIAL REPORTS

2023-24

Australian Dental Association (Queensland Branch)

ABN: 98 138 331 174

Financial Report

For the year ended 30 June 2024

DIRECTORS' REPORT

The Directors present their report together with the financial report of Australian Dental Association (Queensland Branch), the "Company", for the year ended 30 June 2024 and auditor's report thereon.

Directors' details

The following persons were Directors of the Australian Dental Association (Queensland Branch) during or since the end of the financial year:

Director Date Appointed

Dr Jay Hsing 28-11-2019

Dr Matthew Nangle 23-11-2017

Associate Professor Alex Forrest AO 23-11-2017

23-11-2023

Dr Kaye Kendall 28-11-2019 23-11-2023

Dr Keith W illis 28-11-2019 23-11-2023

Dr Ellen Rogers 23-11-2023

Dr Grace Sha 23-11-2023

Dr Paul Dever 24-11-2022

Dr Rachael Milford 23-11-2023

Dr Kelly Hennessy 28-11-2019

Dr Jiten Rao 25-11-2021 31-07-2023

Dr Kevin Ang 25-11-2021 23-11-2023

Dr Carl Boundy 23-11-2023

Dr Peter Jorgensen 24-11-2022

Dr Jayarna Hartland 20-01-2023 29-02-2024

Dr Alexander McDonald 29-04-2024

Mr Glen Beckett 12-02-2024

Dr Norah Ayad 26-11-2015

23-11-2023

Dr Martin W ebb 01-08-2014 23-11-2023

Mr Andrew W altho 25-11-2021

23-11-2023

Principal activities

Qualifications

President BDSc (HONS), FPFA

Immediate Past President BSc BDSc PhD FRSB FPFA FICD

Councillor MOSc, GCEd, FFOMP(RCPA), FICD

Councillor BDSc, MDSc

Junior Vice President BDSc, FRACDS (GDP)

Councillor BDSc

Councillor BDSc

Councillor / Junior Vice President BDSc

Councillor BDSc

Senior Vice President MSc, GCertCiinTeach

Councillor BDSc

Councillor BDSc

Councillor BDSc

Councillor BDSc

Councillor BDSc

Councillor BDSc

Skills Based Councillor BT, GDOE, MA, MBA, GAICD

Federal Councillor BDSc

Federal Councillor BDSc (HONS), FICD, FPFA, FADI

Skills Based Councillor B. App. Sc. (Hans), FAIG, RPGeo, FAusIMM, FGS, MAICD

The principal activities of the Australian Dental Association (Queensland Branch) during the financial year were to:

 Represent the profession to all external organisations;

 To provide services to dentists and members of the dental team to assist them in the conduct of their profession;

 To improve patient outcomes through the provision of continuing professional education of dentists and the training of other workforce members;

 To promote the highest standard of dental health in the community through service delivery and public awareness of issues; and

 To provide community engagement programmes, education and resources to support optimal oral health.

DIRECTORS' REPORT

Short-term and long-term objectives and strategies

The Company's short-term objectives are to:

 Provide services that support dentists and members of the dental team in Queensland in their practicing lives;

 Offer the dental community in Queensland life-long learning opportunities through the provision of excellence in education and the sharing of knowledge;

 Be the voice on all matters concerning oral health and clinical practise in Queensland; and

 Ensure ADAQ is a sustainable and thriving organisation that is well positioned to deliver services and resources.

The Company's long-term objectives are:

 To support our dental community in advancing the health of all Queenslanders; and

 Ethical and effective dental care is driven by clinical excellence to improve the oral health of all Queenslanders.

To achieve its sort-term and long-term objectives, the Company has adopted the following strategies:

 Provide comprehensive support and services for dentists, in diverse professional contexts and across all geographic regions;

 Recognise students and new graduates as an important part of the future of dentistry and provide programs and resources to support them;

 Understand the importance of members of the dental team and provide access to tailored education and resources;

 Demonstrate the value of ADAQ membership by delivering high quality education that is contemporary and meets member’s needs;

 Provide access to education for all members across Queensland that is increasingly accessed;

 Ensure our education is informed by member need and supported through appropriate quality assurance;

 Have a presence across all medial channels and a voice to government;

 Resource and promote our community engagement programs;

 Ensure a robust process for policy development;

 Have effective networks with other health professions to highlight the importance of oral health in achieving optimal patient outcomes;

 Diversify our sources of revenue to supplement membership fees and create value for members;

 Attract and retain talented employees who are rewarded appropriately and supported by a positive culture;

 Curate our governance structure to ensure we use member’s money responsibly; and

 Commitment to the preservation of Queensland’s dental history.

In accordance with the service agreement with the Australian Dental Association (Queensland Branch) Union of Employers, delivery of all services to the ADAQ members is conducted through that company.

Key performance indicators

To monitor and measure performance against objectives, the company:

 Adopts a budget at the commencement of each year and monitors performance against this budget,

 Establishes targets and reports progress towards this target to the Board of Directors at meetings throughout the year; and

 Sets priority projects for the business and monitors these and reports to the Board on progress.

DIRECTORS' REPORT

Meetings of Directors

Members guarantee

The Company is incorporated under the Corporations Act 2001 and is a Company limited by guarantee. If the Company is wound up, the Constitution states that each member is required to contribute to a maximum of $10 each towards meeting any outstandings and obligations of the Company. At 30 June 2024 the total amount that members of the company are liable to contribute if the company wound up is $40,280 (2023: $40,780).

Auditor's independence declaration

A copy of the auditor's independence declaration under section 307C of the Corporations Act 2001 in relation to the audit for the financial year is provided with this report.

Information on Directors

Dr Jay Hsing

Qualifications

Experience

Special responsibilities

Non-Executive Director, President

BDSc (Hons I) FICD FPFA FADI

Jay has 18 years of experience as a general dentist, and dental educator. He has been a Director of ADAQ since 2019, and President of ADAQ in 2023 and 2024.

Member of the Financial Audit and Risk Management Committee, Asset Management Committee, Remuneration Committee (Chair), Volunteering in Dentistry Committee (Chair), Awards and Honour Committee (Chair)

Information on Directors (Continued)

Dr Matthew Nangle

Qualifications

Experience

Special responsibilities

Associate Professor Alexander

Forrest

Qualifications

Experience

Special responsibilities

Dr Kaye Kendall

Qualifications

Experience

Special responsibilities

Dr Keith Willis

Qualifications

Experience

Special responsibilities

[Dr Ellen Rogers

Qualifications

Experience

Special responsibilities

Dr Grace Sha

Qualifications

Experience

Special responsibilities

DIRECTORS' REPORT

Former Non-Executive Director

BSc BDSc PhD FRSB FPFA FICD

Matthew holds doctoral qualifications in neuroscience and completed his degree in Dentistry at the University of Queensland in 2011. He joined ADAQ Council in 2017 and was ADAQ President in 2022.

Former Chair of the Remuneration Committee and member of the Finance, Audit and Risk Management and Asset Management Committees.

Current Non-Executive Director

BDSc (Qld), MDSc (Qld), FFOMP(RCPA), GCEd

Alex has been on ADAQ Board since 2017

Member of the Honours and Award Committee. Past President (2021) with membership on numerous ADAQ Committees.

Former Non-Executive Director

BDSc (UW A) MDSc (UQ)

Kaye has 38 years of experience in dentistry, including rural and remote general practice and 24 years as a specialist periodontist.

Former chair of the Oral Health Committee and member of Dental Practice Committee

Former Non-Executive Director

BDSc, FRACDS (GDP)

Keith is a graduate of the University of Queensland and has worked as a general dentist in various locations around Queensland and the Northern Territory. He has been active as an office bearer in some of in ADAQ’s affiliated study clubs and joined the ADAQ Council in 2019.

Former member of the Asset Management Committee.

Current Non-Executive Director

BDSc (Hons)

Ellen brings extensive experience across various sectors of dental health, coupled with a strong foundation in health advocacy, policy development, and leadership. Her background in resource management, event planning, and budget oversight enhances her strategic approach to board service. Ellen is neurodiverse, which informs her unique and valuable perspective on board responsibilities.

Current Member of the Policy and Advocacy Advisory Committee, Awards and Honours Committee

Current Non-Executive Director

BDSc

Grace is a dentist, board director and professional speaker. She is passionate about good governance and rejuvenating organisational culture and is a volunteer and advocate supporting local and overseas not-for-profit organisations.

None

Information on Directors (Continued)

Dr Paul Dever

Qualifications

Experience

Special responsibilities

Dr Rachael Milford

Qualifications

Experience

Special responsibilities

Dr Kelly Hennessy

Qualifications

Experience

Special responsibilities

Dr Jiten Rao

Qualifications

Experience

Special responsibilities

Dr Kevin Ang

Qualifications

Experience

Special responsibilities

Dr Carl Boundy

Qualifications

Experience

Special responsibilities

DIRECTORS' REPORT

Current Director

J.P., BSc, BDent(Hons), DClinDent(Orthodontics), MRACDS(Orthodontics), MOrth RCS(Edin), EMBA

Paul has eight years' experience owning and running a specialist orthodontic practice. He joined ADAQ as a Councillor in November 2022 and has been involved in several committees during his time on Council. Paul completed an Executive MBA through Quantic (W ashington D.C.) in February 2023.

Current ADAQ Junior Vice President, Chair of Asset Management Committee, Member of Remuneration Committee, ADAQ Representative on ADA Federal Board Nominations Committee

Current Non-Executive Director

BDSc

Rachael has 16 years of dental industry experience in the private sector. She founded her company L&R Dental in 2012. She has developed a range of skills including analysis of financial reports, preparation budgets and strategic planning. She also has held HR responsibilities within her role as director. Rachael joined the Board of ADAQ in 2023.

Current Non-Executive Director

BDSc (Qld), GCertClinTeach (Melb), Advanced Leadership Program (NEELI)

Kelly has 24 years of experience as a dentist, including clinical governance and leadership roles. Kelly joined the Board of the Australian Dental Association Queensland in 2019.

Current Senior Vice President; Member of the Remuneration Committee; Member of the Finance, Audit and Risk Management Committee; Former member of the Asset Management Committee.

Former Non-Executive Director

BDSc

Jiten is co-owner of a general dental practice in Townsville. He has been an active member of the ADAQ Townsville sub-Branch for many years, having moved to Townsville from the UK in 2025.

None

Former Non-Executive Director

BDSc

Kevin is a Senior Lecturer in Dentistry at James Cook University in Cairns. He has a special interest in preventative health and is committed to empowering his students and patients to help themselves through sharing his knowledge and expertise.

None

Current Non-Executive Director

BDSc

Dr Boundy has 17 years’ experience in the dental field. He joined ADAQ as a councillor in 2023 and in 2024 completed the Governance Institute of Australia's Financial Analysis for Directors course.

None

Information on Directors (Continued)

Dr Peter Jorgensen

Qualifications

Experience

Special responsibilities

Dr Jayarna Hartland

Qualifications

Experience

Special responsibilities

Dr Alexander McDonald

Qualifications

Experience

Special responsibilities

Mr Andrew Waltho

Qualifications

Experience

Special responsibilities

Mr Glen Beckett

Qualifications

Experience

DIRECTORS' REPORT

Current Director

BDSc (Qld)

Peter has over 20 years of experience running a small business. Peter joined the board of ADAQ at the end of 2022.

Chair of the Finance, Audit and Risk Committee

Former Director

Bachelor of Dental Health Science, Master of Dentistry

Jayarna graduated in 2022 and started working full time in private practice. She was part of various student committees in university.

Former member of the Recent Graduate and Students committee

Current Non-Executive Director

BDSc

Alexander is a graduate of James Cook University and spent five years at the rank of Lieutenant in the Royal Australian Navy. He has a special interest in sleep disorders, early intervention orthodontics and biomimetic dentistry.

None

Former Non-Executive Director (independent)

B. App. Sc. (Hons), FAIG, RPGeo, FAusIMM, FGS, MAICD

Andrew is a professional geologist and Director with more than twenty-five years’ experience. He is a graduate of the Institute of Company Directors and currently sits on the board of the Australian Institute of Geoscientists.

None

Current Non-Executive Director

BT., GDOE., MA., MBA., GAICD

Glen joined the ADAQ in 2024 having worked extensively in corporate governance, training and leadership development. Glen is former teacher and academic and for the last 20 years has worked extensively in local government. Glen currently holds an executive management role at the Local Government Association of Queensland (LGAQ).

Special responsibilities Member of the Finance, Audit and Risk Management Committee and Remuneration Committee

Dr Norah Ayad

Qualifications

Experience

Special responsibilities

Dr Martin Webb

Qualifications

Former Non-executive Director

BDSc

Norah is a graduate of the University of Queensland and a Fellow of the Pierre Fauchard Academy. She is a recipient of the ADAQ Service Medallion and is a passionate advocate for oral health promotion in the community and supporting young dental professionals in their careers.

ADA Federal Councillor, Former ADAQ President (2020)

Former Director

Bachelor of Dental Science (HONS), FICD, FPFA, FADI, MAICD

Experience Martin has served on the ADAQ Council for most of the period from 2000 to 2023, in many roles including as State President of ADAQ, Federal Councillor for ADAQ for almost 10 years

Special responsibilities

Former Chair of the Finance, Audit and Risk Management Committee (2019-2023)

Level 38, 345 Queen Street

Brisbane, QLD 4000

Postal address

GPO Box 1144

Brisbane, QLD 4001

+61 7 3222 8444

pitcher.com.au

The Directors

Australian Dental Association (Queensland Branch)

26-28 Hamilton Place

Bowen Hills QLD 4006

Auditor’s Independence Declaration

In relation to the independent audit for the year ended 30 June 2024, to the best of my knowledge and belief there have been:

(i) no contraventions of the auditor independence requirements of the Corporations Act 2001; and

(ii) no contraventions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

PITCHER PARTNERS

CHERYL MASON Partner

Brisbane, Queensland 27 September 2024

Adelaide | Brisbane | Melbourne | Newcastle | Perth | Sydney

STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME FOR THE YEAR ENDED 30 JUNE 2024

Net surplus before income tax expense

Net surplus for the year

Other comprehensive income for the year

Total comprehensive income

STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2024

The accompanying notes form part of these financial statements.

STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2024

Balance as at 1 July 2022

Surplus/(deficit) for the year

Total comprehensive income for the year

Balance as at 30 June 2023

Balance as at 1 July 2023

Surplus/(deficit) for the year

Total comprehensive income for the year

Balance as at 30 June 2024

Cash flow from operating activities

Receipts from customers

Payments to suppliers and employees

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2024

Net cash provided by operating activities

Net cash provided by investing activities

Net cash provided by financing activities

Reconciliation of cash

Cash at beginning of the financial year

Net increase in cash held

Cash at end of financial year

The company does not maintain a bank account. All transactions are non-cash and conducted via a related party working account with the Australian Dental Association (Queensland Branch) Union of Employers ('ADAQUE'). The accompanying notes form part of these financial statements.

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

NOTE 1: BASIS OF PREPARATION

General information

The financial report is a general purpose financial report that has been prepared in accordance with the Corporations Act 2001 and Australian Accounting Standards - Simplified Disclosures. This includes compliance with the recognition and measurement requirements of all Australian Accounting Standards, Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board and the disclosure requirements of AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities

The financial report covers Australian Dental Association (Queensland Branch) as an individual entity. Australian Dental Association (Queensland Branch) is a Company limited by guarantee, incorporated and domiciled in Australia. Australian Dental Association (Queensland Branch) is a not-for-profit entity for the purpose of preparing the financial statements.

In September 2019 the members of a related party, the Australian Dental Association (Queensland Branch) Union of Employers ("ADAQUE"), voted in favour of a merger with the Company. The ADAQUE members approved the deregistration of the ADAQUE with the Australian Securities and Investments Commission ("ASIC") once the requirements under section 601AA(2) of the Corporations Act 2001 are satisfied and all other things necessary to give effect to the merger have been completed.

The structure of the amalgamation is that the business, including assets and liabilities, of ADAQUE be transferred to the Company on the terms set out in the Amalgamation Deed. The Councillors and the members resolved that formal amalgamation was subject to and conditional upon the Company being endorsed as a registered charitable institution by the Australian Charities and Not-for-Profits Commission ("ACNC") and the Queensland Revenue Office.

The Company is no longer pursing this registration, as it is unable to fulfil the requirements for charitable registration, primarily as it is a professional organisation run for the benefit of its professional members. Accordingly, it is proposed that the condition precedent to the amalgamation that the Company be endorsed as a charitable institution detailed at clauses 2.1(c) and 2.1(d) of the Amalgamation Deed be waived, or that these clauses be amended or removed. This will be put as a special resolution to members at the 2024 Annual General Meeting, due to be held on 23 November 2024. The Directors and management of the Company will continue working with professional advisors to efficiently and effectively amalgamate the ADAQUE and the ADAQ subsequent to the Annual General Meeting.

The financial report was approved by the Directors at the date of the Directors' Report

Historical Cost Convention

The financial report has been prepared under the historical cost convention.

Going Concern

Notwithstanding the Company's nil net asset position, the financial statements have been prepared on a going concern basis. The Directors have received confirmation of continued financial support for a period of at least 12 months from the date of this report from the Australian Dental Association (Queensland Branch) Union of Employers, a related party, and the Directors believe that the level of support is sufficient and will continue to be made available.

Accounting policies

Accounting policies applied in the preparation of this financial report are disclosed throughout the notes to the financial statements together with the associated transactions or balances.

(a)

Change in accounting policies

The Company has adopted all of the new or amended Accounting Standards and Interpretations issued by the AASB that are mandatory for the current period.

Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted.

(b) Income Tax

The Company adopts the 'principal of mutuality' for taxation purposes where assessable income consists only of monies derived from external sources.

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 2: REVENUE FROM CONTRACTS WITH CUSTOMERS

Accounting policy

Revenue is recognised at an amount that reflects the consideration to which the Company is expected to be entitled in exchange for transferring services to a customer.

Membership subscription fees

For membership subscription arrangements that meet the criteria to be contracts with customers, revenue is recognisedwhen the promised service transfers to the customer as a member of the Company. Management have determined there is only one distinct membership service promised in the arrangement, and therefore the Company recognises revenue as the membership service is provided. This is typically based on the passage of time over the subscription period to reflect the Company's promise to provide assistance and support to the member as required. The Company operates a standard membership period of 1 July - 30 June.

For membership subscriptions recognised annually in advance, a contract liability is recognised.

NOTE 3: OTHER ASSETS

NOTE 4: PAYABLES

NOTE 5: CONTRACT LIABILITIES

(refer to note 6) 1,365,595 1,427,009

Contract liabilities

Contract liabilities represent the Company's obigation to provide membership services to its members for membership periods which have not yet started. The membership period is 1 July - 30 June and the services are therefore provided within 12 months of balance date.

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 6: RELATED PARTY TRANSACTIONS

(a) Transactions and balances with ADAQUE

During the year the Australian Dental Association (Queensland Branch) Union of Employers ("ADAQUE"), a company with common members and directors, has collected all membership fees on behalf of the Company - $1,607,305 (2023: $1,618,188). At 30 June 2024, no amount remains owing to the Company for membership fees collected by ADAQUE (2023: nil).

During the year the ADAQUE charged the Company an amount of $1,598,805 (2023: $1,598,588) for services provided to the members of the Company. At balance date the amount charged for the service fee relating to the following financial year was $1,374,095 (2023: $1,435,401).

The Company does not maintain a bank account. All transactions are non-cash and conducted via a related party working account with ADAQUE.

(b) Directors remuneration

The Company has not paid any Director of the Company any remuneration benefits in the current period. Under the terms of the service agreement with ADAQUE, remuneration of the Company's President is paid by the ADAQUE.

A total of $56,282 (2023: $52,434) was paid by ADAQUE to the Company's President who held office during the course of the period. The Company President's remuneration is benchmarked against industry standards and is approved by members at the Annual General Meeting.

All eligible Directors are financial members of the Company and ADAQUE. Normal membership rates apply, except where the Director has been elected as a Life member of the Company (no subscription fee is paid by Life members). Minor incidental costs incurred by Directors in the course of their duties are reimbursed to the Directors at cost.

Three Directors of the Company were paid consulting fees from ADAQUE during the year (2023: three). Amounts owing to Directors for consulting fees were $nil (2023: $nil).

No other Directors of the company have received any remuneration benefits from the ADAQUE.

NOTE 7: CONTINGENT LIABILITIES

No contingent liabilities were known at the date of this report (2023: nil).

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE

8: REMUNERATION OF AUDITORS

Remuneration of auditors for: Pitcher Partners (Brisbane)

NOTE 9: MEMBERS' GUARANTEE

The Company is incorporated under the Corporations Act 2001 and is a Company limited by guarantee. If the Company is wound up, the Constitution states that each member is required to contribute to a maximum of $10 each towards meeting any outstandings and obligations of the Company. At 30 June 2024 the number of members was 4,028. The combined total amount that members of the Company are liable to contribute if the Company is wound up is $40,280

NOTE 10: COMPANY DETAILS

The registered office of the Company is:

Australian Dental Association (Queensland Branch) 26-28 Hamilton Place BOW EN HILLS QLD 4006

NOTE 11: EVENTS SUBSEQUENT TO REPORTING DATE

There has been no matter or circumstance, which has arisen since 30 June 2024 that has significantly affected or may significantly affect:

(a) the operations, in financial years subsequent to 30 June 2024, of the Company, or (b) the results of those operations, or

(c) the state of affairs, in financial years subsequent to 30 June 2024, of the Company

(QUEENSLAND BRANCH) 98 138 331 174

CONSOLIDATED ENTITY DISCLOSURE STATEMENT AS AT 30 JUNE 2024

Australian Dental Association (Queensland Branch) is not required by Australian Accounting Standards to prepare consolidated financial statements.

Accordingly, in accordance with subsection 295(3A) of the Corporations Act 2001, no further information is required to be disclosed in this consolidated entity disclosure statement.

Level 38, 345 Queen Street

Brisbane, QLD 4000

Postal address

GPO Box 1144

Brisbane, QLD 4001

+61 7 3222 8444

pitcher.com.au

Independent Auditor’s Report to the Members of Australian Dental Association (Queensland Branch)

Report on the Audit of the Financial Report

Opinion

We have audited the financial report of Australian Dental Association (Queensland Branch) (“the Company”), which comprises the statement of financial position as at 30 June 2024, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows for the year then ended, and notes to the financial statements including material accounting policy information, the consolidated entity disclosure statement and the directors’ declaration.

In our opinion, the accompanying financial report of Australian Dental Association (Queensland Branch), is in accordance with the Corporations Act 2001, including:

(a) giving a true and fair view of the Company’s financial position as at 30 June 2024 and of its financial performance for the year then ended; and

(b) complying with Australian Accounting Standards and the Corporations Regulations 2001

Basis for Opinion

We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Company in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (“the Code”) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.

We confirm that the independence declaration required by the Corporations Act 2001, which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s report.

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

Other Information

The directors are responsible for the other information. The other information comprises the information included in the Company’s directors report for the year ended 30 June 2024, but does not include the financial report and our auditor’s report thereon.

Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of the Directors for the Financial Report

The directors of the Company are responsible for the preparation of:

(a) the financial report (other than the consolidated entity disclosure statement) that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001; and (b) the consolidated entity disclosure statement that is true and correct in accordance with the Corporations Act 2001; and

(c) for such internal control as the directors determine is necessary to enable the preparation of:

(i) the financial report (other than the consolidated entity disclosure statement) that gives a true and fair view and is free from material misstatement, whether due to fraud or error; and

(ii) the consolidated entity disclosure statement that is true and correct and is free of misstatement, whether due to fraud or error.

In preparing the financial report, the directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit of the Financial Report

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report.

As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

 Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

 Obtain an understanding of internal control relevant to the audit 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 Company’s internal control.

 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

 Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

 Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

PITCHER PARTNERS

CHERYL MASON Partner

Brisbane, Queensland 27 September 2024

The Australian Dental Association (Queensland Branch) Union of Employers

ABN: 56 009 663 754

Financial Report

For the year ended 30 June 2024

(QUEENSLAND BRANCH) UNION OF EMPLOYERS

56 009 663 754

DIRECTORS' REPORT

The Directors present their report together with the financial report of The Australian Dental Association (Queensland Branch) Union of Employers, the "Company" or "ADAQUE", for the year ended 30 June 2024 and auditor's report thereon.

Directors' details

The following persons were Directors of the Australian Dental Association (Queensland Branch) Union of Employers during or since the end of the financial year:

Director

Dr Martin W ebb 22-02-2019

Dr Norah Ayad 22-02-2019

Dr Paul Dever 23-11-2023

Dr Kaye Kendall 25-11-2021 23-11-2023

Principal activities

Chair (appointed 2511-2021)

BDSc (HONS), FICD, FPFA, FADI

Director BDSc

Director BDSc

Director BDSc, MDSc

The principal activities of the Australian Dental Association (Queensland Branch) Union of Employers during the financial year were the operation as an industrial organisation of employers and the conduct of businesses, including continuing professional development, training, practice support services and professional indemnity insurance claims management to enable it to provide services to the Australian Dental Association Queensland Branch (ADAQ) , its members, the wider dental profession and the community.

Short-term and long-term objectives and strategies

Objectives

1. ADAQ has operated in close connection and collaboration with Australian Dental Association (Queensland Branch) Union of Employers ABN 56 009 663 754 (ADAQUE) and on 12 September 2019 ADAQ membership resolved to formally merge the two companies in order to simplify governance processes, realise operational efficiencies, as well as to reduce duplication in administrative and regulatory costs.

2. The parties agreed to the deed of amalgamation on or about 28 November 2019 (Amalgamation Deed).

3. The structure of the amalgamation is that the business, including assets and liabilities, of ADAQUE be transferred to ADAQ on the terms set out in the Amalgamation Deed. The Councillors and the members resolved that formal amalgamation was subject to and conditional upon ADAQ being endorsed as a registered charitable institution by the ACNC and the Queensland Revenue Office.

4. ADAQ is no longer pursing this registration, as it is unable to fulfil the requirements for charitable registration, primarily as it is a professional organisation run for the benefit of its professional members.

5. Accordingly, it is proposed that the condition precedent to the amalgamation that ADAQ be endorsed as a charitable institution detailed at clauses 2.1(c) and 2.1(d) of the Amalgamation Deed be waived, or that these clauses be amended or removed. This will be put as a special resolution to members at the 2024 Annual General Meeting, due to be held on 23 November.

Strategy for achieving objectives

The Directors and management of the Company are working with professional advisors to efficiently and effectively amalgamate the ADAQUE and the ADAQ. subsequent to the Annual General Meeting.

Key performance indicators

To monitor and measure performance against objectives, the company will monitor progress against the project plan to amalgamate the company with the ADAQ.

Meetings of Directors

DIRECTORS' REPORT

Contribution on winding up

The Company is incorporated under the Corporations Act 2001 and is a Company limited by guarantee. If the Company is wound up, the Constitution states that each member is required to contribute to a maximum of $10 each towards meeting any outstandings and obligations of the Company. At 30 June 2024 the total amount that members of the company are liable to contribute if the company wound up is $7,290 (2023: $7,470).

Auditor's independence declaration

A copy of the auditor's independence declaration under section 307C of the Corporations Act 2001 in relation to the audit for the financial year is provided with this report.

Information on Directors

Dr Martin Webb

Qualifications

Experience and expertise

Special responsibilities

Dr Norah Ayad

Qualifications

Experience and expertise:

Special responsibilities

Dr Paul Dever

Qualifications

Experience

Special responsibilities

Dr Kaye Kendall

Qualifications

Experience

Special responsibilities

Current Director

Bachelor of Dental Science (HONS), FICD, FPFA, FADI, MAICD

Martin owns a general dental practice in Maleny. He has extensive governance experience, having been a former Director of ADAQ and ADA Federal.

None

Current Director

BDSc

Norah has been a practice owner on the Gold Coast for more than ten years. She has significant governance experience, having served on the Boards of ADAQ and ADA Federal for a number of years.

None

Current Director

J.P., BSc, BDent(Hons), DClinDent(Orthodontics), MRACDS(Orthodontics), MOrth RCS(Edin), EMBA

Paul has eight years' experience owning and running a specialist orthodontic practice. on Council. Paul completed an Executive MBA through Quantic (W ashington D.C.) in February 2023.

None

Former Director

BDSc (UW A) MDSc (UQ)

Kaye has 38 years of experience in dentistry, including rural and remote general practice and 24 years as a specialist periodontist.

None

Level 38, 345 Queen Street

Brisbane, QLD 4000

Postal address

GPO Box 1144

Brisbane, QLD 4001

+61 7 3222 8444

pitcher.com.au

The Directors

Australian Dental Association (Queensland Branch) Union of Employers

26-28 Hamilton Place Bowen Hills QLD 4006

Auditor’s Independence Declaration

In relation to the independent audit for the year ended 30 June 2024, to the best of my knowledge and belief there have been:

(i) no contraventions of the auditor independence requirements of the Corporations Act 2001; and

(ii) no contraventions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

PITCHER PARTNERS

CHERYL MASON Partner

Brisbane, Queensland 27 September 2024

Adelaide | Brisbane | Melbourne | Newcastle | Perth | Sydney

STATEMENT OF PROFIT OR LOSS AND OTHER

INCOME FOR THE YEAR ENDED 30 JUNE 2024

OF FINANCIAL POSITION AS AT 30 JUNE 2024

STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2024

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2024

1,632,476

11,025,723

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

NOTE 1: BASIS OF PREPARATION

General information

The financial report is a general purpose financial report that has been prepared in accordance with the Corporations Act 2001 and Australian Accounting Standards - Simplified Disclosures. This includes compliance with the recognition and measurement requirements of all Australian Accounting Standards, Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board and the disclosure requirements of AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities

The financial report covers The Australian Dental Association (Queensland Branch) Union of Employers as an individual entity. The Australian Dental Association (Queensland Branch) Union of Employers ("ADAQUE" or "company") is a Company limited by guarantee, incorporated and domiciled in Australia. The Australian Dental Association (Queensland Branch) Union of Employers is a not-for-profit entity for the purpose of preparing the financial statements.

The financial report was approved by the directors at the date of the directors' report

Going Concern

The financial report has been prepared on a going concern basis which contemplates that ADAQUE will continue normal business activities and the realisation of assets and settlement of liabilities in the ordinary course of business.

ADAQUE has operated in close connection and collaboration with Australian Dental Association (Queensland Branch) ("ADAQ") and on 12 September 2019 ADAQ membership resolved to formally merge the two companies in order to simplify governance processes, realise operational efficiencies, as well as to reduce duplication in administrative and regulatory costs. The parties agreed to the deed of amalgamation on or about 28 November 2019 ("Amalgamation Deed").

The structure of the amalgamation is that the business, including assets and liabilities, of ADAQUE be transferred to ADAQ on the terms set out in the Amalgamation Deed. The Councillors and the members resolved that formal amalgamation was subject to and conditional upon ADAQ being endorsed as a registered charitable institution by the Australian Charities and Not-for-Profits Commission ("ACNC") and the Office of State Revenue.

ADAQ is no longer pursing this registration, as it is unable to fulfil the requirements for charitable registration, primarily as it is a professional organisation run for the benefit of its professional members. Accordingly, it is proposed that the condition precedent to the amalgamation that ADAQ be endorsed as a charitable institution detailed at clauses 2.1(c) and 2.1(d) of the Amalgamation Deed be waived, or that these clauses be amended or removed. This will be put as a special resolution to members at the 2024 Annual General Meeting, due to be held on 23 November 2024.

The directors and management of the company will continue working with professional advisors to efficiently and effectively amalgamate ADAQUE and ADAQ subsequent to the Annual General Meeting if the special resolution is passed. This creates a material uncertainty that may cast significant doubt on the ability of ADAQUE to continue as a going concern, as the ADAQUE business, including assets and liabilities will be transferred to ADAQ and therefore continue as a going concern under ADAQ and not as ADAQUE. No adjustment for amalgamation has been made in the financial statements.

NOTES

TO

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

NOTE 1: BASIS OF PREPARATION (CONTINUED)

Historical Cost Convention

The financial report has been prepared under the historical cost convention, as modified by revaluations to fair value for certain classes of assets and liabilities as described in the accounting policies.

Fair value measurement

For financial reporting purposes, ‘fair value’ is the price that would be received to sell an asset, or paid to transfer a liability, in an orderly transaction between market participants (under current market conditions) at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique.

When estimating the fair value of an asset or liability, the entity uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximising the use of relevant observable inputs and minimising the use of unobservable inputs. Inputs to valuation techniques used to measure fair value are categorised into three levels according to the extent to which the inputs are observable:

 Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date.

 Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

 Level 3 inputs are unobservable inputs for the asset or liability.

Significant accounting estimates and judgements

The preparation of the financial report requires the use of certain estimates and judgements in applying the Company's accounting policies. Those estimates and judgements significant to the financial report are disclosed in Note 2 to the financial statements.

Accounting policies

Accounting policies applied in the preparation of this financial report are disclosed throughout the notes to the financial statements together with the associated transactions or balances, or are as set out below.

(a) Changes in accounting policies

The company has adopted all of the new or amended Accounting Standards and Interpretations issued by the AASB that are mandatory for the current period. Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted.

(b) Income tax

The company has been advised by the Australian Taxation Office that it is exempt from tax under Section 50-15 of the Income Tax Assessment Act 1997. The ongoing applicability of these rulings is at the discretion of the Australian Taxation Office.

NOTES

TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 2: SIGNIFICANT ACCOUNTING ESTIMATES AND JUDGEMENTS

In the process of applying the Company’s accounting policies, management makes various judgements that can significantly affect the amounts recognised in the financial statements. In addition, the determination of carrying amounts of some assets and liabilities require estimation of the effects of uncertain future events. Outcomes within the next financial year that are different from the assumptions made could require a material adjustment to the carrying amounts of those assets and liabilities affected by the assumption. The following outlines the major judgements made by management in applying the Company’s accounting policies and/or the major sources of estimation uncertainty, that have the most significant effect on the amounts recognised in the financial statements and/or have a significant risk of resulting in a material adjustment to the carrying amount of assets and liabilities within the next financial year:

(a) Fair value measurement

Management uses valuation techniques to determine the fair value of financial instruments (where active market quotes are not available) and non-financial assets. This involves developing estimates and assumptions consistent with how market participants would price the instrument, Management bases its assumptions on observable data as far as possible but this is not always available. In that case, management uses the best information available. Estimated fair values may vary from the actual prices that would be achieved in an arm's length transaction at the reporting date.

Non-financial assets

The land and buildings were revalued at 14 August 2024 by an independent valuer, Mr Owen Thorn (Certified Practising Valuer Registration No. 5221, McGees Property). Valuations were made on the basis of open market value taking into account prices and other relevant information generated by market transactions involving comparable assets. This is consistent with Level 3 inputs under the fair value hierarchy. The directors are committed to monitoring the value of the land and buildings and nothing has come to their attention that would indicate the valuation has materially changed.

Financial assets

The company holds fixed income and listed equity investments held at fair value through profit or loss (FVPL). These investments are traded in active markets based on their quoted market prices at the end of the reporting period without any deduction for estimated future selling costs. This is consistent with Level 1 of the fair value hierarchy where the quoted price of the financial instrument is available in an active market.

(b) Revenue from contracts with customers involving training revenue

When recognising revenue in relation to providing registered training courses to customers, the key performance obligation of the company is considered to be the delivery of the training service over time, as the customer consumes the benefit over the length of the course. Estimation is required to determine the length of the course for each customer. The table below represents the standard course lengths applied by management in the over time calculation of revenue recognition from training courses:

Course

Management regularly reviews the progress of students and may adjust the period of revenue recognition based on the specific facts and circumstances. During the period management assessed relevant course completion data for both Certificate III and Certificate IV courses and re-assessed that the average course length for these courses were approximately 9.5 months and 10 months respectively.

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 3: REVENUE FROM CONTRACTS WITH CUSTOMERS

Revenue includes revenue from service fees, registration fees, management fees, training course revenue.

Service fees

The company provides services under a Service Agreement to the Australian Dental Association (Queensland Branch) ("ADAQ"). Revenue from the rendering of service is recognised over time as the obligation to provide the service is satisfied. For service fees received in advance, a contract liability is recognised.

Registration fees

The company conducts an ongoing program of continuing professional development (CPD) events for the dental community. Revenue from these events is recognised at the point in time the event is held.

For event registrations received in advance, a contract liability is recognised.

Management fees

The company receives management fees in relation to services to members regarding their insurance premiums. Revenue is recognised over time in line with the service offering and management services. The company also collects all premiums that are remitted back to the insurer net of the management fee receivable by the company.

For management fees received in advance, a conract liability is recognised.

Training revenue

The company is a registered training organisation and offers Certificate III and Certificate IV programs for Dental Assistants. The courses are conducted over an approximate 8-10 month period. Revenue is recognised over time as the company satisfies the performance obligations associated with course delivery.

For training course revenue received in advance, a contract liability is recognised.

NOTE 4: OTHER REVENUE AND OTHER INCOME

NOTE 5: SURPLUS FOR THE YEAR

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Surplus/ (deficit) before income tax has been determined after:

NOTE 6: CASH AND CASH EQUIVALENTS

NOTE 7: RECEIVABLES

NOTE 8: OTHER ASSETS

NOTE 9: OTHER FINANCIAL ASSETS NON-CURRENT

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

or

Financial assets

Financial assets are measured at either amortised cost or fair value on the basis of the Company’s business model for managing the financial asset and the contractual cash flow characteristics of the financial asset.

Financial assets at fair value through profit or loss (FVPL)

Financial assets that are held within a different business model other than 'hold to collect' or 'hold to collect and sell' are categorised at fair value through profit and loss. Further, irrespective of business model, financial assets whose contractual cash flows are not solely payments of principal and interest are accounted for at FVPL.

The company holds investments in listed securities which are valued at level 1 of the fair value hierarchy. A gain or loss on revaluation or disposal of these securities is recognised in the statement of profit or loss in the period in which it arises.

NOTE 10: PROPERTY, PLANT AND EQUIPMENT

Property

Land and buildings are measured at revalued amounts, reflecting its fair value at the date of the revaluation. Fair value increments and decrements are recognised in other comprehensive income and accumulated in equity.

Plant and equipment

Plant and equipment is measured at cost, less accumulated depreciation and any accumulated impairment losses.

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 10: PROPERTY, PLANT AND EQUIPMENT (CONTINUED)

Depreciation

Land is not depreciated. All other property, plant and equipment is depreciated over their estimated useful lives.

Work in progress

Work in progress costs relate to costs incurred to date on the refurbishment of property. Upon completion of these works, the amounts will be transferred to the appropriate asset category and be depreciated over their expected useful life.

Class of fixed asset

Useful lives

Depreciation basis

Buildings at valuation 7-53 years Straight line

Plant and equipment at cost 2-10 years Straight line

(a) Valuations

The land and buildings were revalued on 14 August 2024 by an independent valuer, Mr Owen Thorn (Certified Practising Valuer Registration No. 5221, McGees Property), after practical completion was achieved on the renovation. Valuations were made on the basis of open market value taking into account prices and other relevant information generated by market transactions involving comparable assets.

(b) Reconciliations

Reconciliation of the carrying amounts of property, plant and equipment at the beginning and end of the current financial year

NOTE 11: INTANGIBLE ASSETS

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Accounting policy

Intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Intangible assets with a finite useful life are amortised on a straight-line basis over their estimated useful lives.

(a) Reconciliations

Reconciliation of the carrying amounts of intangible assets at the beginning and end of the current financial year

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 12: LEASE ASSETS AND LEASE LIABILITIES (a) Lease

Reconciliations

Reconciliation of the carry amount of lease assets at the beginning and end of the financial year:

(d) Significant lease arrangements

The company leases a photocopier under an agreement for 5 years. There is no option to extend.

NOTE 13: ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE

1,420,000 1,420,000

4,090,000 4,675,000

The asset held for sale is the property situated at 24 Hamilton Place, Bowen Hills and it is expected to be sold within twelve months from the reporting date through the open market. As part of its strategy to maximise income generated by its assets and achieve diversity in revenue for the organisation, the Board made the decision to sell 24 Hamilton Place and intend to invest the proceeds into the refurbishment of 26-28 Hamilton Place.

Assets held for sale are recognised at the lower of carrying amount and fair value less costs to sell. Any impairment losses are recognised through other comprehensive income, to the extent that, the balance of the revaluation reserve exceeds the impairment loss to be recognised.

NOTE 14: PAYABLES

NOTE 15: PROVISIONS

NOTE 16: CONTRACT LIABILITIES

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

Accounting policy

Contract liabilities

Contract liabilities relate to consideration received from students for Certificate Illand Certificate IV courses not yet complete, future CPD events, service fees where services have not yet been delivered and management fees where the management services have not yet been delivered. The services are usually provided or the conditions usually fulfilled within 12 months of balance date and are therefore recognised as a current liability.

NOTE 17: OTHER LIABILITIES

CURRENT Premiums received and payable to the insurance

4,095,716 3,984,947 Subscriptions received on behalf of Australian Dental Association Inc (Note 21)

NOTE 18: RESERVES

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

(a) Asset revaluation reserve

The asset revaluation reserve is used to record movement in the fair value of land and buildings.

(b) Far North Queensland reserve

The Far North Queensland reserve was established in a prior period to record monies received from the members in that region. The Directors have quarantined the monies within the reserve to fund future regional initiatives in Far North Queensland.

(c) Sub-branch reserves

The Sub-branch reserves is used to quarantine monies received from the various sub-branches across Queensland. Sub-Branches are open to ADAQ Members from the surrounding geographical area. The monies in the reserves will be used to assist in covering the costs of meetings, CPD activities and social gatherings for dental professionals in these communities to help create a local support network.

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 2024

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 19: CASH FLOW INFORMATION

(a) Reconciliation of cash

Cash at the end of the financial year as shown in the statement of cash flows is reconciled to the related items in the statement of financial position as follows:

(b) Reconciliation of cash flow from operations with profit after income tax

Adjustments and non-cash items

NOTE 20: KEY MANAGEMENT PERSONNEL COMPENSATION

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 21: RELATED PARTY TRANSACTIONS

(a) Transactions and balances with Australian Dental Association Inc.

The company collects subscriptions on behalf of the national body, the Australian Dental Association Inc. During the period, the following amounts were remitted:

At the balance date, the company holds the the following amounts of subscriptions on behalf of the Australian Dental Association Inc. These unsecured amounts are to be remitted in the following financial year:

The company was reimbursed by the Australian Dental Association Inc for a portion of the merchant fees paid in relation to the collection of membership fees. Amounts received during the year were:

(b) Transactions with the Australian Dental Association (Queensland Branch)

The company has provided an undertaking to provide continued financial support to the Australian Dental Association (Queensland Branch). This financial support may be drawn upon if the Australian Dental Association (Queensland Branch) is unable to pay its debts when they fall due and payable.

The company charges a service tee to Australian Dental Association (Queensland Branch), a company with common members and directors. At balance date the amount charged for the service fee relating to the following financial year was:

The company charged service fees to Australian Dental Association (Queensland Branch) for the provision of services to the members of Australian Dental Association (Queensland Branch). This includes recovery of the President's stipend included in key management personnel compensation (Note 20): 1,598,805 1,598,588

During the year the company has collected all membership fees on behalf of Australian Dental Associaltion (Queensland Branch). At 30 June 2024, no amount remains owing to ADAQ for membership fees collected by the company

(c) Transactions with Directors

All eligible Directors are financial members of the ADAQ and the ADAQUE. Normal membership rates apply, except where the Director has been elected as a Life member of the company (no subscription fee is paid by Life members). Minor incidental costs incurred by Directors in the course of their duties are reimbursed to the Directors at cost.

The company paid consulting fees to 1 Director (also an ADAQ Director) (2023: 1 Director) and 3 Directors of the ADAQ (2023: 2 Directors) during the year:

Dr Matthew Nangle for the provision of one CPD course

Dr Alex Forrest for the provision of three CPD courses

Dr. Martin W ebb for the provision of seven CPD courses

There was $nil owing to the directors at 30 June 2024 (2023: $nil).

No other directors of the company have received any remuneration benefits from the ADAQUE.

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 22: REMUNERATION OF AUDITORS

Pitcher Partners (Brisbane)

Audit

Grant Thornton Audit Pty Ltd

NOTE 23: CONTINGENT LIABILITIES

No contingent liabilities existed at the date of this report (2023: $nil).

NOTE 24: COMMITMENTS

(a) Capital expenditure commitments contracted for: Building renovations

NOTE 25: MEMBERS' GUARANTEE

The Company is incorporated under the Corporations Act 2001 and is a Company limited by guarantee. If the Company is wound up, the Constitution states that each member is required to contribute to a maximum of $10 each towards meeting any outstandings and obligations of the Company. At 30 June 2024 the number of members was 729 (2023: 747). The combined total amount that members of the Company are liable to contribute if the Company is wound up is $7,290 (2023: $7,470).

NOTE 26: EVENTS SUBSEQUENT TO REPORTING DATE

Refer to Note 10(a) for details on the land and bulding revaluation completed post year end.

There has been no other matter or circumstance, which has arisen since 30 June 2024 that has significantly affected or may significantly affect:

(a) the operations, in financial years subsequent to 30 June 2024, of the Company, or (b) the results of those operations, or

(c) the state of affairs, in financial years subsequent to 30 June 2024, of the Company

NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

NOTE 27: COMPANY DETAILS

The registered office of the Company is:

The Australian Dental Association (Queensland Branch) Union of Employers 26-28 Hamilton Place

BOW EN HILLS QLD 4006

CONSOLIDATED ENTITY DISCLOSURE STATEMENT AS AT 30 JUNE 2024

The Australian Dental Association (Queensland Branch) Union of Employers is not required by Australian Accounting Standards to prepare consolidated financial statements.

Accordingly, in accordance with subsection 295(3A) of the Corporations Act 2001, no further information is required to be disclosed in this consolidated entity disclosure statement.

Level 38, 345 Queen Street

Brisbane, QLD 4000

Postal address

GPO Box 1144

Brisbane, QLD 4001

+61 7 3222 8444

pitcher.com.au

Independent Auditor’s Report

To the Members of The Australian Dental Association (Queensland Branch) Union of Employers

Report on the Audit of the Financial Report

Opinion

We have audited the financial report of The Australian Dental Association (Queensland Branch) Union of Employers (“the Company”), which comprises the statement of financial position as at 30 June 2024, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows for the year then ended, and notes to the financial statements including material accounting policy information, the consolidated entity disclosure statement and the directors’ declaration.

In our opinion, the accompanying financial report of The Australian Dental Association (Queensland Branch) Union of Employers, is in accordance with the Corporations Act 2001, including:

(a) giving a true and fair view of the Company’s financial position as at 30 June 2024 and of its financial performance for the year then ended; and

(b) complying with Australian Accounting Standards and the Corporations Regulations 2001

Basis for Opinion

We conducted our audit in accordance with Australian Auditing Standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Report section of our report. We are independent of the Company in accordance with the auditor independence requirements of the Corporations Act 2001 and the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (“the Code”) that are relevant to our audit of the financial report in Australia. We have also fulfilled our other ethical responsibilities in accordance with the Code.

We confirm that the independence declaration required by the Corporations Act 2001, which has been given to the directors of the Company, would be in the same terms if given to the directors as at the time of this auditor’s report.

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

Material Uncertainty Relating to Going Concern

We draw attention to Note 1 in the financial statements which describes the intention to amalgamate the company with the Australian Dental Association (Queensland Branch) subject to special resolution by members at the 2024 Annual General Meeting. The financial statements have been prepared on a going concern basis. Our opinion is not modified in respect of this matter.

Other Information

The directors are responsible for the other information. The other information comprises the information included in the Company’s directors report for the year ended 30 June 2024, but does not include the financial report and our auditor’s report thereon.

Our opinion on the financial report does not cover the other information and accordingly we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial report or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of the Directors for the Financial Report

The directors of the Company are responsible for the preparation of:

(a) the financial report (other than the consolidated entity disclosure statement) that gives a true and fair view in accordance with Australian Accounting Standards and the Corporations Act 2001; and (b) the consolidated entity disclosure statement that is true and correct in accordance with the Corporations Act 2001; and

(c) for such internal control as the directors determine is necessary to enable the preparation of:

(i) the financial report (other than the consolidated entity disclosure statement) that gives a true and fair view and is free from material misstatement, whether due to fraud or error; and

(ii) the consolidated entity disclosure statement that is true and correct and is free of misstatement, whether due to fraud or error.

In preparing the financial report, the directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the Audit of the Financial Report

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian Auditing Standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial report.

As part of an audit in accordance with the Australian Auditing Standards, we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

 Identify and assess the risks of material misstatement of the financial report, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

 Obtain an understanding of internal control relevant to the audit 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 Company’s internal control.

 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

 Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

 Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and whether the financial report represents the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

PITCHER PARTNERS

CHERYL MASON Partner

Brisbane, Queensland 27 September 2024