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Goldfields Land and Sea Council  Aboriginal Corporation 

Annual Report 2017 ‐ 18 

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© Goldfields Land and Sea Council Aboriginal Corporation 2018 

This work is copyright. Apart from any use as permitted under the Copyright Act 1968 (Cth), no part may  be reproduced by any process without prior written permission from the Goldfields Land and Sea Council  Aboriginal Corporation. Requests and inquiries concerning reproduction rights should be directed to: 

Chief Executive Officer  Goldfields Land and Sea Council  PO Box 10006, Kalgoorlie‐Boulder, WA 6433 

This report is also available on the internet: http://www.glc.com.au 

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LETTER OF TRANSMITTAL        

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CONTENTS LETTER OF TRANSMITTAL .......................................................................................... 3  CHAIRPERSON’S REPORT ........................................................................................... 5  CHIEF EXECUTIVE OFFICER’S REPORT .................................................................... 7  GLSC OVERVIEW ........................................................................................................ 11  Description of the GLSC .................................................................................................................... 11  Organisation Structure ..................................................................................................................... 12  Role and Functions ........................................................................................................................... 16  Corporate Governance ..................................................................................................................... 18 

NATIVE TITLE OPERATIONS ...................................................................................... 20 Overview ........................................................................................................................................... 20  Activity by Native Title Area ‐ GLSC’s Southern Region .................................................................... 21  Activity by Native Title Area ‐ GLSC’s Northern Region .................................................................... 23  Internal Reviews ............................................................................................................................... 24  Statistical Information Relating to Function Outcomes ................................................................... 25  Summary of Financial Information ................................................................................................... 26 

COMMUNITY ENGAGEMENT ...................................................................................... 27 THE RANGER PROGRAM ........................................................................................... 28  MINISTERIAL AND JUDICIAL DECISIONS; REVIEWS BY OUTSIDE BODIES ....... 30  FINANCIAL STATEMENTS .......................................................................................... 31  AUDITOR’S INDEPENDENCE DECLARATION .......................................................... 63  AUDITOR’S REPORT .................................................................................................. 64  GLSC DIRECTORY ....................................................................................................... 67  GLOSSARY OF TERMS ............................................................................................... 68   

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CHAIRPERSON’S REPORT 2017‐18 has been a busy, eventful year for the Board and staff of the GLSC. It has brought  further  success in achieving native title for our people with the determination of the Mirning claim in  October 2017. Around two thirds of the determination was exclusive possession, the highest form  of recognition possible under native title.  We also resolved Ngadju Part B with a positive  determination of native title. Both determinations were the culmination of sustained hard work by  traditional owners and the GLSC.    Mirning was the fourth (4th) determination of native title in our region. Close to 50% of our region  is now covered by successful native title determinations. Our Strategic Research Project was also  significantly advanced, and I am confident that in the next financial year the GLSC will be in the  position to progress new and soundly based claims in our region.    These accomplishments are all the more impressive when seen against the challenges and  disappointments for the Board and staff this year. Some in our community have attempted to  publicly undermine and discredit the work of the GLSC, and there was a decision by the Minister  for Indigenous Affairs not to issue an invitation to the GLSC to apply  for recognition as an NTRB  beyond 30 June 2018. A significant factor in the decision related to concerns around the progress of  our research strategy in the north of our region.    I wish to address these issues in more detail. Firstly, by way of background, and as our Goldfields  Aboriginal community are well aware, the GLSC has over the last four years been engaged in an  extensive Strategic Research Project designed to provide an evidence base for formulating and  filing sustainable native title claims over the remaining 50% of our region.    The decision to embark on this strategy was taken in view of a history of many unsustainable  and  failed claims in the region. The GLSC has of necessity adopted an evidence‐based approach to its  process for  identifying and formulating sustainable native title claims in the balance of the region,  to  avoid a repetition of the mistakes of the past.    This deliberate approach by the GLSC has meant that, during the period that the research project has  been  in  train,  there  have  been  no  new  claims  filed  by  the  GLSC.  Indeed,  on  the  contrary,  as  a  precursor to implementation of the Strategic Research Project, the GLSC sought and  obtained claim  group instructions in 2014 to discontinue the Kurrku and Central East claims, reflecting a measure  of confidence in the GLSC’s vision for the future formulation of sustainable claims.    Unfortunately, over the period of the research project we have seen several claims filed  independently of the GLSC. These claims typically reflect incomplete claimant groups for the  areas claimed and are not supported by the GLSC.     There are family groups which have approached the GLSC over the period of the research  project,  regarding their rights/interests whom we have advised to be patient, with an  assurance that their  interests will be considered in the identification and formulation of  claims. The GLSC appreciates  their patience and cooperation.    The wait is almost over. We expect to see two claims in the North East authorised and filed  over  the coming months, and these will be followed by others in the remainder of  the region. We hope 

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that we can negotiate a resolution accommodating existing claimants where this is supported by the  evidence.    The delegate of the Secretary of the Department of the Prime Minister and Cabinet has  approved  funding to the GLSC as a native title service provider under Section 203FE(1)(a) of the  Native Title  Act 1993 (Cth), to perform the functions of a native title representative body in  the Goldfields region  into the next financial year.    All in all, 2017‐18 was an eventful year for the current Board, which was elected at the 2016  AGM for  a  term  of  three  years.  I  have  every  confidence  in  the  Board,  which  is  a  good  mix  of  youth  and  experience with a diverse  skill set. We look forward  to  seeing the  fruits of  our  Strategic Research  Project as we move to the identification and formulation of new claims in  the 2018‐19 financial year  and beyond.    Finally, I would like to extend the Board’s appreciation and congratulations to the CEO and  staff for  their hard work during 2017‐18 and the progress they have made, in the face of  trying circumstances  that constantly sought to divert them from our primary goal.   

Dennis Forrest  Chairperson 

     

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CHIEF EXECUTIVE OFFICER’S REPORT As of 1 July 2018, the GLSC was funded as a Native Title Service Provider under s.203FE(1)  of the Native Title Act 1993 (Cth), by the Department of Prime Minister and Cabinet  (‘PM&C’) and is no longer a recognised Native Title Representative Body. This of course  does not change our function – just the statutory basis of our funding. Notably, this decision  is made at the discretion of the Minister, not the organisation.    The question then is – what’s the difference between a Native Title Representative Body and  Native Title Service Provider? Broadly speaking:    •  Native  Title  Representative  Bodies  (‘NTRB’)  are  organisations  appointed under the  Native Title Act 1993 (Cth) (‘the Act’) to assist Indigenous people with all aspects of  their native title claims; and are appointed by the Minister after being invited, from  which funding follows recognition.  •  Native Title Service Providers (‘NTSP’) are funded to do the same work as NTRBs. In  an area where no NTRB is appointed, an NTSP is funded by PM&C to provide the same  functions as an NTRB. The funding period for NTSPs is determined by negotiation  (s.203FE of the Act) rather than the recognition process.    The GLSC notes that the last four years have been far and away the most productive and  successful of the entire history of the organisation, with four (4) positive determinations of  native title over nearly half the land area of the region, and the implementation of a major  strategic research project over the balance of the region, which is expected to produce a  series of sustainable native title claims within a short period of time.    My report is a summary of the goals, operations, accomplishments and challenges faced by the  GLSC over 2017‐18.    Goals  The GLSC has the expectation of filing up to six claims over the next two years, with two  taking place by the end of 2018. This is based on evidence flowing from our strategic research  project. The strategic research project and our claims strategy has enabled us to focus our  functions under the Act on the right people for the right country and formulate new claims  based on evidence, providing the basis for far more effective outcomes in the future: cf Yilka  case1.    Operations  Ranger Program  The Aboriginal people of the region have been looking after and managing their traditional  country for over 60,000 years. Our rangers and their elders have unique knowledge,  responsibilities and skillsets that can add great value to contemporary land and resource  management. 

 

1 Murray on behalf of the Yilka Native Title Claimants v State of Western Australia (No 6) [2017] FCA  703. 

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In accordance with local Aboriginal aspirations, this Ranger Program enables the Traditional Owners  of the Goldfields and Esperance regions to offer practical environmental services and solutions to  industry and government in a responsive and efficient manner, whilst providing opportunities for  employment and facilitating their ongoing and deep connection with Country.    The Aboriginal Ranger Program utilises local Aboriginal people with connection to country who  take great pride in their work, their country and their responsibilities in regard to its sustainable  management and future viability.    The Aboriginal Ranger Program has successfully delivered projects in partnership and  collaboratively with all tiers of Government, the mining sector, pastoral and agricultural sector  and CSIRO and is always looking to establish new partnerships and is working to expand its  capabilities.    GCSAC  The GLSC is relatively new to the post‐determination environment, and as part of our business  and strategic planning it has established the Goldfields Communities Services Aboriginal  Corporation (‘GCSAC’) to support Aboriginal people, businesses and explore opportunities in  the Goldfields.    Accomplishments  The prosecution of successful native title claims over nearly half of our region, covering about     

150,000 square kilometres.  The first and never to be repeated strategic research project for the other half of our region: 

see Map 1 below:  Map 1. 

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Challenges The Goldfields region is generally referred to as a region of extreme complexity, because of the  impact of non‐Aboriginal settlement, and when it comes to native title and the co‐ existence  thereof with other forms of land tenure. The region has been described as a migration zone  between the desert and urbanised areas, resulting in intermarriage between different  Aboriginal groups and families across the Goldfields, a region that intersects with the Western  Desert Cultural Bloc. Coupled with the legacy of nearly 100 ill‐fated and unsustainable claims,  formed for the most part to the lure of short‐term economic benefits from future acts: see Map  2 below. With this backdrop, the GLSC appropriately decided to give priority to the  development of claims on the basis of the evidence flowing from our strategic research project. 

    Map 2.   

      The GLSC notes that there are several native title claims that have been filed independently in  the local region by selective groups, which do not reflect the full complement of persons with  an interest in the areas claimed. The GLSC has a duty to all persons with a native title interest in  particular areas to ensure that their interests are pursued, and it is for this reason that the GLSC  has adopted a rigorous approach to research in the balance of its region to ensure that it  supports claims that reflect right people for country. The GLSC realises that the time taken to  get it right can be frustrating for many who have waited a long time to realise their native title 

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aspirations. However, the wait is almost over as we proceed to formulate claims based on  authoritative research evidence from experts in their field.    Dealing with the post‐Wongatha claim, the GLSC wants to get things right the first time, so that  we do not end up with a no native title determination(s) (see CG (Deceased) on behalf of the Badimia  People v Western Australia (No 2) [2015] FCA 507) – so the stakes are high!    In the Yilka case, which formed part of the former Wongatha claim, the State ran an abuse of  process argument which, though unsuccessful there, does not mean that the abuse of process  argument will not be run in future claims within the former Wongatha claim area. Therefore,  future claims must be vetted through experienced experts.      Conclusion    Aboriginal people of the Goldfields since colonisation have shown that they are resilient and  have the ability to adapt. Similarly, the GLSC is resilient and has the ability to adapt, for  example, 20 years ago the GLC was on the brink of dissolution (inability to attract 50 per cent  of its members needed to hold a general meeting), with speculation that it would be overtaken  by the Noongar Land Council, neither of which came to fruition. Today, we may have  changed from being a NTRB to a NTSP, but the thing is – we will prevail in achieving native  title for the right people to their rightful lands, as we are a resilient organisation made up of  resilient staff, with the ability to adapt.    We look forward to the year ahead with new challenges and opportunities and the continued  support of all our members and community.       

Hans P Bokelund  CEO     

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GLSC OVERVIEW

Description of the GLSC The GLSC is an Aboriginal corporation, incorporated under the Corporations (Aboriginal  and Torres Strait Islander) Act 2006 (Cth) (‘CATSI Act’). It is registered as a public  benevolent institution with the ACNC and has been endorsed by the Australian Taxation  Office as a Deductible Gift Recipient.  For the financial year 2017‐18 the GLSC was the Native Title Representative Body  (‘NTRB’) for the Goldfields region, recognised as such in May 2016 by the Minister for  Indigenous Affairs Nigel Scullion, under s.203AD of the Native Title Act 1993 (Cth), for a  period of two years to June 30, 2018. From 1 July 2018, the GLSC will be funded as a  native title service provider under s.203FE(1) of the Native Title Act 1993 (Cth), to  perform all of the functions of an NTRB in the Goldfields region.   Its operations during the year were primarily funded by the Commonwealth Department  of the Prime Minister and Cabinet.  A  Board  of  Directors  meets  regularly  to  provide  policy  direction.   Day‐to‐day  management  of  the  organisation‘s  activities  is  the  responsibility  of  the  Chief Executive  Officer, who is a salaried employee.  The GLSC Service Region  The GLSC’s NTRB service region is shown below. In addition to the area of land for which  it  has  responsibility  the  GLSC  also  has  jurisdiction  over  waters  within  the  Exclusive  Economic Zone which lie adjacent to the organisation‘s south coast boundary.  

Total Land Area: 304,000 sq/km  Total Sea Area: 337.000 sq/km  Total Area: 641,000 sq/km 

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Organisation Structure Membership   Membership of the GLSC is open to Aboriginal people who are traditional owners or  holders of native title within the area.  Board of Directors   The GLSC’s board consists of up to 13 people including elected members and the CEO  (who is non‐voting). All are from the Aboriginal community of the Goldfields‐Esperance  region and with the exception of the CEO give their time voluntarily.  The Board provides the policy direction for the GLSC’s operations, while insisting on high‐ level  accountability  and  quality  service  provision.  It  also  has  a  role  as  an  advocate  for  Aboriginal  people  in  the  wider  community,  particularly  in  relation  to  government  activities relating to land and with mining and development issues.   The  Board is  elected by GLSC’s  membership  for  three‐year terms with  the  Chair being  elected from within the Board.   The Chairperson is automatically the Chair for Board and Executive Committee meetings.   

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GLSC OVERIEW Continued    Members of the GLSC Board of Directors and the Board meetings they attended during the 2017‐ 2018 financial period were:    NAME 

POSITION

Dennis Forrest  Maria Meredith  Tyrone Brownley  Richard Ashwin  Ashley Blake  Brian Champion (Snr.)  Alicia Hills   Anita Morrison  Raelene Peel  Delson  Stokes  Lawrence Thomas  Fabian Tucker  Hans Bokelund (CEO) 

Chairperson   Deputy Chairperson  Treasurer  Director  Director   Director (resigned 5/7/2017)   Director   Director  Director (resigned 19/7/2017)  Director   Director   Director   Director (non‐voting)  

MEETINGS ELIGIBLE TO  ATTEND  5  5  5  5  5  0  5  5  0  5  5  5  5 

NUMBER ATTENDED     4  5  5  5  5  0  5  5  0  5  5  4  5 

  Audit Committee   The Audit Committee is responsible for examination of the organisation‘s financial reports and  any discussions with the Auditor.    Executive Committee   The GLSC Executive Committee comprises the office bearers of the elected Board of Directors. It  meets, as required, with the Chief Executive Officer to provide guidance for day‐to‐day activities  and implementation of GLSC policy. Such discussions are usually held around meetings of the  Board. There were no Executive Committee meetings in 2017‐18.  Members of GLSC committees are covered for insurance purposes by a community policy taken  out for the organisation as a whole. No indemnity was given to any current or former officer  during the year. 

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The GLSC’s Board of Directors

Mr Fabian Tucker 

Ms Alicia Hills 

Mr Delson Stokes 

Ms Maria Meredith 

(Deputy Chairperson) 

Mr Tyrone Brownley  (Treasurer) 

Mr Ashley Blake 

Mr Richard Ashwin 

Ms Anita Morrison 

Mr Lawrence Thomas 

Mr Dennis Forrest 

Mr Hans Bokelund 

(Chairperson)

(Chief Executive Officer)   

             

          

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Staff  

Administration of  the  GLSC  and  implementation  of  Board  of  Directors’  decisions  are  the  responsibility of the Chief Executive Officer and other staff.   The organisation‘s staff comprises both Indigenous and non‐Indigenous personnel and includes  lawyers, anthropologists, project officers and administrative personnel.  The GLSC‘s executive management team for the reporting period was:    

Hans Bokelund LLB (Melb), MCommrclLaw (Melb), MBA (UniSA), GradCertDevPlan (Curtin),  PRIMed, MAICD ‐ Chief Executive Officer   Hans (Darumbal man from QLD) manages and coordinates all the affairs and activities of  the GLSC subject to the decisions, policies and directions of the GLSC Board of Directors,  the Native Title Act 1993 (Cth) and the Corporations (Aboriginal and Torres Strait Islander) Act  2006 (Cth).   Before joining the GLSC in May 2010 Mr Bokelund was a barrister at the Victorian Bar and  has over 15 years’ experience in private sector management.    

Mr Mark Rumler LLB, LLM (Mining Law and Policy), MA – Principal Legal Officer   The  Principal  Legal  Officer  (‘PLO’)  is  responsible  for  operations  of  the  Legal  Unit,  which  includes  native  title  and  other  relevant  legal  services.  The  PLO  also  oversees  native  title  research in conjunction with the Anthropology and research areas.   Mr Rumler was appointed to the position in August 2012. He has post‐admission  experience. He worked at the Northern Land Council in Darwin in relation to both native  title and Aboriginal Land Rights (Northern Territory) Act 1976 (Cth) matters and was  previously the Principal Legal Officer at the Torres Strait Regional Authority.   

Mr Osama Masarani B.Bus., FIPA, FFA, ASA, AAIM – Chief Financial Officer   This  role  is  responsible  for  all  financial  and  fiscal  management  aspects  of  the  GLSC  operations. This position provides leadership and co‐ordination of  budgeting and funding  controls, financial and accounting policies, and financial policy advice to the CEO and Board  of  Directors.  The  Chief  Financial  Officer  assists  directly  with  strategic  and  financial  management  through  budget  management,  cost  analysis,  forecasting  and  securing  of  funding.  As  Corporation  Secretary  he  ensures  compliance  with  various  aspects  of  the  Corporations  (Aboriginal and Torres Strait Islander) Act 2006 (Cth) and other relevant statutes.  Mr Masarani joined the organisation in July 2017, replacing Mr Peter Voros who retired on 31  July 2017.  

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The Executive Managers meet regularly with the GLSC’s Senior Managers to discuss the GLSC’s  operations. The GLSC’s Senior Managers are:‐    o

Mr Matthew Moharich – Principal Claims and Litigation Lawyer 

o

Mr David Lanagan – Manager, Native Title Support 

o

Mr Trevor Donaldson – Manager, Native Title Cultural Liaison 

o

Ms Charmaine Fitzpatrick – Manager, Administration 

GLSC’s organisational chart is below:   

 

Role and Functions Legislation   In accordance with rules of operation prescribed by the CATSI Act the GLSC has adopted certain  objectives, which include:  (a) Carrying  out  the  functions,  powers,  duties,  responsibilities  and  rights  of  a  Representative  Aboriginal/Torres Strait Islander Body for the Goldfields area;  (b) Taking action toward achieving land rights and native title, protection of culture, and social  justice;  (c) Working with other Aboriginal people for these objectives;  (d) Dealing and negotiating with government departments and other bodies to further the above  mentioned aims; and 

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(e) Encouraging the creation of economic independence for its members through commercial and  other activities.    Legislative Functions  As an NTRB the GLSC has specific functions under Part 11, Division 3 of the Native Title Act 1993  (Cth). These functions are:  (a) (b) (c) (d) (e) (f) (g)

Facilitation and assistance functions referred to in s.203BB;  Certification functions referred to in s.203BE;  Dispute resolution functions referred to in s.203BF;  Notification functions referred to in s.203BG;  Agreement‐making functions referred to in s.203BH;  Internal review functions referred to in s.203BI; and  Other  functions  referred  to  in  s.203BJ,  and  such  other  functions  as  are  conferred  on  Representative Bodies by the Act. 

Section 203B(2) provides that the functions conferred on a Representative Body by the Native Title  Act 1993 (Cth) are in addition to, and not instead of, any functions conferred on a Representative  Body (whether in its capacity as a Representative Body or otherwise) by or under:  (a) Any other law of the Commonwealth; or  (b) A law of the State or Territory in which it operates.    Section 203B(3) provides that except as mentioned in s.203BB, s.203BD and s.203BK, a  Representative Body must not enter into an arrangement with another person under which the  person is to perform the functions of the Representative Body.  Section 203B(4) provides that a Representative Body must, from time to time, determine the  priorities it will give in performing its functions. It may allocate resources in such a way as it  thinks fit, so as to be able to perform its functions efficiently, but must give priority to the  protection of the interests of native title holders.  Section 203BA of the Native Title Act 1993 (Cth) provides that a Representative Body must use its  efforts to perform its functions in a timely manner, particularly in regard to time limits set by the  Act and other relevant laws. It must also perform its functions in a manner that maintains fair  organisational structures and administrative processes that will promote satisfactory  representation of constituents and provide effective consultation with Indigenous people living  in the area.  Section 203BC(3) of the Native Title Act 1993 (Cth) provides that a Representative Body must act  in a way that promotes an orderly, efficient and cost‐effective process for making native title  determination applications or compensation applications, and must make all reasonable efforts  to minimise the number of such applications covering the same land or waters.  Service Provider status As stated above, as of 1 July 2018, the GLSC will be funded as a native  title service provider under s.203FE(1) of the Native Title Act 1993 (Cth), and is no longer a  recognised native title representative body. This of course does not change our legislative  functions – just the statutory basis of our funding. 

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Corporate Governance The GLSC Board has approved an extensive range of policies and procedures designed to ensure  that the operations of the corporation are conducted in line with best practice and in compliance  with the GLSC’s obligations under the CATSI Act and the Native Title Act (Cth)1993. Included in  this collection is a set of OH&S policies and procedures mandated by State agencies contracting  work to Ranger and other land management groups, to ensure eligibility of the Ranger group to  tender for such work.   Both the Board and staff receive regular training in corporate governance from Mr Shane Carroll,  an expert in the field, and also undertake governance training facilitated by the Office of the  Registrar of Indigenous Corporations (‘ORIC’)  The GLSC provides information on its website explaining the process for registering complaints,  and the process for seeking internal review of decisions taken by the GLSC that affect persons  who may hold native title. There was one complaint received during 2017‐18 and no requests for  internal review of decisions taken by the GLSC.  Human Resources    At 30 June 2017 the GLSC had 34.8 full‐time equivalent (FTE) staff. At 30 June 2018 the GLSC had  29.6 FTE. During the twelve months there were 8 permanent full‐time resignations, offset by  recruitment of 2.8 FTE during the reporting period, and representing a 23% turnover. This result  was higher than desirable, but was caused in part by the necessity to downsize staffing during  the year for budgetary reasons.  GLSC staffing at 30 June 2018 comprised:  GLSC Staffing at 30 June 2018 (FTE) Non‐   

Indigenous

Indigenous Total 

%

Full time 

10.0

12.0

22.0

74.3

Part Time 

3.2

4.4

7.6

25.7

Total

13.2

16.4

29.6

100.0

%

44.6

55.4

100.0

 

5

11

37.2

8.2

10.4

18.6

62.8

Female  Male     

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Staff are  employed  under  the  terms  of  the  Aboriginal  Communities  and  Organisations  (Western  Australia) Interim Award 2011.   The GLSC is covered by Workers Compensation insurance. One (1) claim for compensation was  made during the year.    Staff Training and Development    Building of staff capacities is regarded as important to the professional operation of the  organisation as a service provider. Regular training‐needs assessments and skills analyses are  undertaken to ensure high standard staff performance.   As resources permit, training and professional development is undertaken, including participation  by staff in seminars, workshops and training courses to increase their knowledge and skills.   In  June  2018,  four  Board  members  and  four  staff  members  attended  the  National  Native  Title  Conference in Broome WA (organised by AIATSIS).    Values    The GLSC has specific, stated values that guide its overall operations, including its dealings with  clients and staff members. These values are:       

Respect for elders, members of the Indigenous community and one another;  Professionalism and accountability;  Responsiveness to client needs and aspirations;  Commitment to achieving the best possible outcomes for Indigenous people;  Efficient, fair and transparent performance of its functions under the Native Title  Act 1993 (Cth); and  Providing a safe, diverse and trusting workplace. 

   

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NATIVE TITLE OPERATIONS Overview During the reporting period the GLSC achieved two positive determinations of native  title, Mirning and Ngadju Part B. The GLSC has now successfully achieved four positive  determinations of native title, covering close to 50% of the land area in its region. All  four existing determinations have been achieved since 2014 by the current and  immediately preceding Boards. The region previously had no positive determinations of  native title.  The GLSC also continued to progress its Strategic Research Project designed to provide  the evidence and build the necessary group consensus needed to formulate sustainable  claims in the balance of its region. Significant progress has been made and claims are  expected next financial year.    A summary of determinations in the GLSC’s region is below. 

Total Area Covered (km2)

Area Within GLSC Region (km2)

GLSC

28,898

24,181

21/11/2014

GLSC

102,600

90,200

22/06/2015

27/04/2017

CDNTS

-

28

Tjiwarl (WAD228/2011)

17/06/2011

27/04/2017

CDNTS

-

5,758

Ngadju Part B (WAD6020/1998)

24/12/1998

17/07/2017

GLSC

3,495

3,495

WA Mirning People (WAD6001/2001)

27/02/2001

24/10/2017

GLSC

32,712

21,850

Total

167,705

145,512

Name (Federal Court file no)

Date filed

Date Determine d

Represented by

The Esperance Nyungars (WAD6097/1998)

6/06/1996

14/03/2014

Ngadju (WAD6020/1998)

24/12/1998

Tjiwarl #2 (WAD302/2015)

 

Land Area of Goldfields Region

% Determined

304,000

48

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Activity by Native Title Area - GLSC’s Southern Region Claims Determined in 2017‐18  Mirning                                              FCA WAD 6001/2001  Area: 32,712 sq kms                          Date filed: February 2001 – registered  During 2017‐18 the GLSC took steps, including holding a number of meetings with claimants,  that resulted in the determination of the Mirning Part A area. Around two thirds of that area was  exclusive possession, which is the highest form of recognition possible in native title.  A Mirning native title claim group meeting was held on 8 August 2017 at Coolgardie. The claim  group meeting was highly successful. At this meeting, the Mirning people authorised to resolve  the Mirning Native Title Claim by way of a consent determination with the State of Western  Australia. The claim group also approved the terms of a draft Indigenous Land Use Agreement  governing the exercise of native title rights and interests on the land and waters covered by  Pastoral Leases located on Mirning country at Arubiddy, Mundrabilla, Kybo and Madura.  On Tuesday October 24 2017 at Mundrabilla, Robertson J ordered there be a determination of  WAD6001 of 2001, thereby resolving the Mirning Native Title Claim some 17 years after it was  first commenced in the Federal Court of Australia.  Since then, the GLSC has assisted the Mirning people by negotiating with the State in relation to  eight town lots in Eucla and a quarry near Eucla which were excluded from the October 2017  determination of native title. This claim is otherwise known as ‘Mirning Part B’. A Mirning  Native Title Group meeting was held on 18 April 2018 at Coolgardie to discuss the Mirning Part  B Native Title Claim. Negotiations with the State remain ongoing and positive with an outlook to  resolve the matter imminently. The resolution of this process will finalise the Mirning Native  Title Claim.  The GLSC is actively assisting the Mirning people in the establishment of its prescribed body  corporate (PBC) pursuant to orders of the Federal Court directing claimants to establish and  nominate such a body.  Ngadju Part B (Remaining Area) 

FCA: WAD 6020/1998 

Area: 3,945 sq kms  Ngadju Part B covers an area that was originally part of a larger claim.  This claim was divided  into two parts by order of the Court on 9 December 2011, namely Ngadju and Ngadju Part B  (Remaining Area), as Ngadju Part B was subject to an overlap. The Ngadju claim was separately  progressed to a litigated determination of native title in 2014. In that same year the overlapping  claim to Ngadju Part B was dismissed by motion of the Federal Court.   Ngadju Part B was resolved by Consent Determination. Native title was found to exist over the  entire area. The determination was handed down on 17 July 2017. 

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Determined areas and Prescribed Bodies Corporate (PBCs)  Esperance Tjaltjraak Native Title Aboriginal Corporation RNTBC (ETNTAC)    ETNTAC was the first PBC in the GLSC’s region.  On 21 April 2015 the Federal Court made the  order determining the ETNTAC as the PBC holding native title as agent under s 57 of the NTA for  the Esperance Nyungar people and it opened its office in Esperance on 18 May 2016.    Provisions in a State ILUA made at the time of the Consent Determination offered benefits over  five years for the development of the PBC, related entities and a strategic plan.    ETNTAC has the benefit of an experienced Board with prominent local business and cultural  identities who facilitate its operations. It acquired a new CEO early in the financial year who has  several projects in place or in development that, over time, will support capacity within the PBC,  including a ranger project, progress toward IPA status; and an Economic Opportunity Plan  (close to completion). ETNTAC operates independently from the GLSC. The GLSC has provided  assistance during the financial year with the commissioning of the Economic Opportunity Plan  and facilitated ETNTAC access to relatively limited PBC Support funds available under the  native title program for in 2017‐18.  The GLSC continues to work on cataloguing and assessing documents for return to ETNTAC as  resources permit, in a manner consistent with any policy adopted by the GLSC in relation to such  matters.  Ngadju Native Title Aboriginal Corporation RNTBC (NNTAC)    The  NNTAC  was  r egistered with ORIC on 7 October 2015 and the directors had their first  meeting on 14 October 2015.    On 12 November 2015 the Federal Court made the order determining the NNTAC as the PBC  holding native title as agent under s 57 of the NTA for the Ngadju people.    The GLSC  supported  the  development  of  the  NNTAC  and  engaged  a  consultant  to assist the  PBC in the process, including with development of a strategic plan for the management of  native title and associated matters into the future. The GLSC provided assistance to NNTAC with  legal, administrative, governance, corporate secretary and financial services from its  establishment until June 2017.    In June 2017 NNTAC engaged a Chief Executive Officer. Until September 2017 the GLSC assisted  NNTAC with Future Acts. NNTAC now operates independently of the GLSC.     Following determination of the Ngadju Part B matter on 17 July 2017, the Federal Court ordered  on 23 October 2017 that the native title determined in both the Ngadju Determination and Ngadju  Part B Determination is to be held in trust for the common law holders by NNTAC.    Mirning PBC  The Mirning claim was determined by the Federal Court on 24 October 2017. The GLSC is  actively assisting the Mirning people in the establishment of its prescribed body corporate (PBC). 

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Activity by Native Title Area - GLSC’s Northern Region Strategic Research Project  The GLSC has contracted highly experienced and qualified consultant anthropologists to  conduct native title research over the entire northern area of the Goldfields Native Title  Representative Body (‘NTRB’) region. Geographically the Northern Goldfields Research Area  (‘NGRA’) covers the area within the GLSC NTRB region which extends north of the Ngadju and  Esperance Nyungar determinations. This is a comprehensive anthropological research project  addressing the historical matters and all materials pertaining to the region, including the  outcomes of the Wongatha decision, for the formulation of native title claims capable of being  determined.  As part of the strategic planning process the GLSC initially divided the NGRA into sub‐regions  for research purposes only. The map below sets out the GLSC’s expectations for the likely initial  claim areas arising from the Strategic Research Project (identified as North East Claims 1,2 and 3  and North West Claim 1 on the map).  Claims in Development (GLSC)  Dr Kevin Murphy completed his preliminary research of the Northern Goldfields research area  in 2016‐17, and has commenced documentation of an initial identified report area and claim  group, with the development and filing of a native title determination application expected by  the end of the 2018 calendar year (Claim North East 1 on the map below).  Dr John Morton is also well advanced in his research, with documentation of an identified report  area and claim group and filing of a claim expected by the end of the calendar year (Claim North  East 2 on the map below).     

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Current Claims in Region   As of 30 June 2018 there are 6 active claims that are partially or wholly in the GLSC region. Four  of these were lodged in 2017‐18. These are summarised in the table below. 

Name (Federal Court file no)

Date filed

Status

Represented by

Total Area (km2)

Goldfields Area (km2)

Wutha (WAD6064/1998)

19/01/1999

Active

Private Firm

32,684

9,915

Kultju (WAD225/2018)

28/05/2018

Active

CDNTS

5,490

882

Waturta (WAD297/2018)

2/07/2018

Active

Private Firm

17,545

17,545

Darlot # (WAD142/2018)

10/04/2018

Active

Private Firm

52,891

44,129

Marlinyu Ghoorlie # (WAD647/2017)

22/12/2017

Active

Private Firm

98,638

46,835

Maduwongga # (WAD186/2017)

21/04/2017

Active

Private Firm

25,476

24,573

# Subject to substantial overlaps

Internal Reviews There were no Internal Reviews undertaken in the reporting period. 

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Statistical Information Relating to Function Outcomes Facilitation and Assistance  The Claims Experience     Number of active claims at 1 July 2017    Plus: filed this year by GLSC     Plus: filed this year by others     Less: Claims determined     Less: Claims dismissed     Less: Claims withdrawn     Less: Claims amalgamated / altered    Number of active claims at 30 June 2018    Claims in development (by GLSC)       Non‐claimant Applications     Compensation claims    The Agreements Experience     ILUAs concluded     ILUAs in development    Complaints and Disputes     Complaints received     Complaints resolved     Complaints pending       Requests for Review of decisions not to     assist received (203FB)     Requests for Review of decisions not to     assist received (203FB)     Requests for Review of decisions not to     assist received (203FB)  Details of Future Act Activity  Future Act Notices (s29, s24)*  Heritage Agreements negotiated (relating to FA  notices)  NNTT Future Act conferences (Exploration &  Prospecting Licenses)  Objections Lodge  Objections Finalised (agreement/withdrawn) NNTT Mediation Conferences – Mining Leases /  Exploration Licenses  Mining Agreements Negotiated or awaiting  execution  Mining Negotiation Meetings 

4 (2 represented by GLSC) ‐ 4 2 (both represented by GLSC) 0 0 0 6 (none represented by GLSC) 4 0 0 0 5 1 1 0 0 0 0 45 (42 Ngadju, 3 Mirning) 4 23 30 (27 Ngadju, 3 Mirning) 6 3 0 0

*Figures are only for Ngadju and Mirning ‐ 42 Ngadju notices received between 1 July – 4  September 2017 (the date all parties were notified that NNTAC will be managing future acts). 3  notices received for Mirning   

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Summary of Financial Information

NTRB Functions (Funds utilised under Native Title Program Funding Agreement)

(1)

(2)

(3)

(4)

Actual 2016-17

Budget 2017-18

Actual 2017-18

Variation (Column 3

$'000

$'000

$'000

$

$

$

minus Column 2) $

0 2,640 2,227 428 164 5,459

36 3,269 2,183 0 0 5,488

36 2,730 2,148 537 0 5,451

0 -539 -35 537 0 -37

5,138 0 0 274 41

4,792 36 0 592 60

4,792 36 0 592 23

6 0 0 5,459

8 0 0 5,488

8 0 0 5,451

0 0 0 0 -37 0 0 0 0 -37

0

0

0

0

Expenditure -Capital -Activities -Corporate -Committed Expenditure c/fwd -Uncommitted Approved c/fwd Total

Income PM&C Funding: Operating Funding Capital Capital b/fwd Operating b/fwd Activity Generated Income Other Income: Interest Asset Sales Bond Refund - Perth Office Total

Surplus/(Deficit)

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COMMUNITY ENGAGEMENT The Native Title Liaison Department is headed by Trevor Donaldson Senior, Native Title  Cultural Liaison Manager and Traditional Owner. The Department is vital to the GLSC’s  operations, being centrally involved in engagement and relationship building with the  Indigenous community and other stakeholders, as well as providing logistical support  necessary to the operations of the GLSC.  The team also performs an important role  internally, providing advice and assistance on cultural matters to GLSC’s staff.   The Department’s staff have invaluable skills and knowledge such as the ability to speak  local languages, and broad connections with the local community such as memberships  on various boards including: the City of Kalgoorlie‐Boulder Support Aboriginal  Economic Development board; the Kalgoorlie‐Boulder Community High School; the WA  Government Regional Services Reform Unit Heads of Agencies, and the WA  Government Goldfields District Leadership Group.  Much of the Department’s work includes daily interactions with Traditional Owners,  claimants and those who may hold native title on a range of issues and concerns. Other  specific activities in 2017‐18 included:  Native Title:     

Assisting with consultations for and the planning and holding of the hearing and successful  determination of the Mirning native title claim;   Providing ongoing support and assistance to Mirning with their PBC, and;   Providing ongoing assistance to the Expert Anthropologists engaged by the GLSC with their  research in the Central, Eastern and Northern areas of our region.  

Heritage:     

Providing support and consultation with heritage surveys;   convening a heritage forum in February 2017 to meet with Traditional Owners and discuss with  them strategies to manage their heritage surveys on their country, and;   Attending Aboriginal Heritage Act Review workshops on 15 and 17 May 2018 respectively in  Kalgoorlie and Leonora with Traditional Owner’s.  

Cultural liaison:    

 

Delivering Cultural Awareness training to the GLSC staff;   Representing the GLSC at high level meetings including the WA Government Regional Services  Reform Unit Heads of Agencies (which comprises representatives from Local, State, and  Federal funded service providers in Kalgoorlie‐Boulder and was established to address some of  the current issues in the Goldfields region), and the WA Government Goldfields District  Leadership Group;   Presenting on Culture Heritage and Native Title in Perth for WA Local Government, and;  Representing the GLSC and native title constituents at meetings on issues relating to Youth, a  Youth Centre, and Suicide Prevention, while promoting the development of Reconciliation  Action Plans.   

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THE RANGER PROGRAM The Aboriginal people of the Goldfields region have been looking after and managing their  traditional country for over 60,000 years. The GLSC has developed a Goldfields Ranger  Program over the last ten years, drawing on this accumulated wealth of knowledge and  experience and applying it in a context that provides an opportunity for employment on  country for the local Aboriginal community.  Over the last five years, the GLSC Ranger program has developed from occasional contract  work for a small group of rangers working on country, with a limited number of Goldfields  based partners, to one that employs eight people on a permanent part‐time basis or casual  basis.  Since December 2016 the Aboriginal Ranger Program has employed eight (8) female Rangers  and twenty (20) male Rangers on either permanent part‐time, full time or casual basis. Of these,  twelve (12) are under the age of 25.  An aim of the program is to provide transferable skills to employees and to act as a stepping  stone to broader employment. Over the course of the program, seven (7) staff have left to take  up full time employment elsewhere including Forest Products Commission, Northern Star  Resources, Department for Child Protection (youth services) and Central Regional TAFE.    During 2016‐18 the GLSC took a number of major steps forward in the development of the  Aboriginal Ranger Program:  

  

The Commonwealth Government provided funding support for the GLSC Aboriginal  Ranger Program from December 2016 to June 2018, under the Jobs Land and Economy  program of the Government’s Indigenous Advancement Strategy.  The Goldfields Esperance Development Commission awarded the GLSC a grant through  the Royalties for Regions program to undertake work on the former Credo pastoral lease.  The Forest Products Commission awarded a sandalwood contract for harvesting timber,  seed sowing and seed collection activities.  During 2017‐2018 the GLSC Aboriginal Ranger Program attracted over $170,000 in fee for  service work. 

From July 2018 further funding commitments have extended the life of the Aboriginal Ranger  program including;    

State government funding through the Department of Biodiversity Conservation and  Attractions (DBCA) for July 2018 through to June 2020; and  A Commonwealth government commitment to fund the GLSC Aboriginal Ranger  Program from July 2018 to June 2021. 

As part of the program, the Rangers undertake formal nationally accredited, and informal  training opportunities in Conservation and Land Management. To date training has included  chemical handling, weed control, front end loader, machine operation, and soil erosion  management.  The GLSC looks forward to further developing and expanding its Ranger Program, and 

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invites all sectors and parties with interests and responsibilities in the area of land  management to consider how they might utilise the services of the GLSC Rangers in their  day‐to‐day activities. An expanding role for the GLSC Rangers in fee for service activities  will mean increasing employment opportunities for Aboriginal people in the Goldfields. 

The Female Ranger Team  Capability Statement  Our Rangers and their Elders have unique knowledge, responsibilities and skillsets that can  add great value to contemporary Land, Resource and Environmental Management.  In accordance with their own aspirations, the Ranger Program enables the Traditional Owners  of the Goldfields region to offer practical Environmental and Cultural services and solutions to  industry and government, in a responsive, professional and efficient manner, whilst providing  opportunities for employment and facilitating their ongoing and deep connection with  Country.  The Aboriginal Ranger Program employs local Aboriginal people with connection to Country  who take great pride in their work, their country and their responsibilities in regards to its  sustainable management and future viability.  GLSC Ranger Services include: 

Fencing and Boundary riders; 

Cultural and environmental services; 

Biodiversity monitoring and research;  

Traditional knowledge transfer; 

Environmental surveys and inspections; 

Incident response – Cultural knowledge 

Feral animal and weed control;  

Wild Dog Management; 

Cultural awareness experiences; 

Seed collection and plant propagation; 

Fire management; 

Site remediation and rehabilitation; 

Tourism management; 

Dedicated female Ranger Team; 

School and education programs;  

Fee‐for service contracts; 

Water sampling of bores, dams and 

input;

Campground and visitor services  management. 

wells;

Where there are existing gaps in technical areas, the Aboriginal Ranger Program will involve  targeted partnerships with industry leaders.   For more information, please contact Anthony Sherlock, Project Manager at  anthony.sherlock@glc.com.au  M: 0421 541 426 T: (08) 9091 1661   www.rangers.glsc.com.au 

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MINISTERIAL AND JUDICIAL DECISIONS; REVIEWS BY OUTSIDE BODIES The GLSC was one of 5 NTRB and NTSPs reviewed in 2017‐18 by Nous, consultants engaged by  the Department of the Prime Minister and Cabinet. These reviews are a cyclical event designed  to cover all native title service providers over a period of 3 to 4 years. The object of the reviews is  to assess performance and make recommendations for improvement.  On 10 July 2018 The Chairperson received a letter dated 5 July 2018 from Minister Scullion  advising that he had decided not to issue an invitation to the GLSC to apply for recognition as a  Native Title Representative Body for a period beyond 30 June 2018. The GLSC stands by its  strategy and performance but understands there is always room for improvement in striving for  excellence and in the next financial year will be working with PM&C regarding any concerns  relating to service delivery.     

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FINANCIAL STATEMENTS.    

Goldfields Land & Sea Council Aboriginal Corporation (ABN: 54 489 243 524) (ICN: 364)                  

ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2018

                   

Audited Financial Statements

                                 

Issued 20 September 2018

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION

ANNUAL FINANCIAL REPORT for the year ended 30th June 2018

Table of Contents

Directors Report Statement by Directors and Management Statement of Comprehensive Income Statement of Financial Position Statement of Changes in Equity Statement of Cash Flow Schedule of Commitments

33 36 37 38 39 40 41

Notes to and forming part of the Accounts: Note 1 Summary of Significant Accounting Policies Note 2 Events after Balance Sheet date Note 3 Income Note 4 Expenses Note 5 Financial Assets Note 6 Non-financial Assets Note 7 Payables Note 8 Provisions Note 9 Cash-flow Reconciliation Note 10 Remuneration of Key Management Personnel Note 11 Related-party Disclosures Note 12 Remuneration of Auditors Note 13 Average Staffing Levels Note 14 Financial Instruments

42 49 50 51 52 53 54 55 56 57 58 59 60 61

Auditor's Independence Declaration Auditor's Report

62 64

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION DIRECTORS' REPORT for the year ended 30th June 2018 DIRECTORS' REPORT Your Directors present this report on the Corporation for the year ending 30 June 2018. Directors The names of each person who has been a Director during the year to the date of this report are listed below.            

Chairperson Deputy Chairperson Treasurer Director Director Director Director Director Director Director Director Director (non-voting)

Dennis Forrest Maria Meredith Tyrone Brownley Richard Ashwin Ashley Blake Brian Champion (Snr.) Alicia Hills Anita Morrison Raelene Peel Lawrence Thomas Fabian Tucker Hans Bokelund (CEO)

The Directors have been in office since the beginning of the financial year except Brian Champion (Snr.) and Raelene Peel who resigned during the year, unless otherwise stated. Their profiles are provided in the Annual Report. Corporation Secretary

Mr Osama Masarani is current Corporation's Secretary who started in July 2017. Mr Masarani is also employed as the Chief Financial Officer of the Corporation. Review of Operations This is the Corporation’s 30th year of operations and it has continued to perform its responsibilities under the Native Title Act 1993 (NTA), as well as providing a range of related services to Indigenous communities in the Goldfields and Esperance region. The details of these services and the operating results are shown below and are further expanded upon in the full Annual Report.

Operating Results The total comprehensive income of the Corporation for the year was the loss of $23,195. (2017 Profit of $105,391).

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Principal Activities The Corporation provides the services of a Native Title Representative Body, and therefore the Corporation has specific functions under Part 11, Division 3 of the Native Title Act 1993. These functions are: (i) (ii) (iii) (iv) (v) (vi)

Facilitation & Assistance Functions referred to in section 203BB; Certification Functions referred to in section 203BE; Dispute Resolution Functions referred to in section 203BF; Notification Functions referred to in section 203BG; Agreement-making Functions referred to in section 203BH; Internal Review Functions referred to in section 203BI, and

(vii) Other functions referred to in section 203BJ, and such other functions as are conferred on Representative Bodies by the Act. The Australian Taxation Office (ATO) has endorsed the Corporation as a Public Benevolent Institution allowing it to conduct a range of charitable activities. The Corporation is also endorsed as a Deductible Gift Recipient. Donations of $2 or more are tax deductible. No change in its tax status as a result of activities undertaken during the year is likely. Significant Changes in State of Affairs No significant changes in the Corporation’s state of affairs occurred during the year. After Balance Date Events No matters have arisen since the end of the year that will or may significantly affect: (i) the Corporation’s operations in future financial years or, (ii) the results of those operations in future financial years or, (iii) the Corporation’s state of affairs in future financial years. Likely Developments There are no significant changes expected in the nature of the operations of the Corporation. Environmental Performance The Corporation is not subject to any particular and significant environmental regulation under a Commonwealth, State or Territory law. Distributions to Members during the year No dividends or distributions were recommended, declared or paid to Members during the year. The Corporation is a non-profit corporation and is incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006.

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Meetings of Directors During the financial year, five Board Meetings of Directors and no Executive Committee Meetings were held. Attendances by each Director during the year were as follows: Board Meetings Name

Position

Meetings Eligible to Attend

Meetings Attended

Dennis Forrest

Chairperson

5

4

Maria Meredith

Deputy Chairperson

5

5

Tyrone Brownley Richard Ashwin Ashley Blake Brian Champion (Snr.) Alicia Hills Anita Morrison Raelene Peel Delson Stokes Lawrence Thomas Fabian Tucker Hans Bokelund (CEO)

Treasurer Director Director Director Director Director Director Director Director Director Director

5 5 5 0 5 5 0 5 5 5 5

5 5 5 0 5 5 0 5 5 4 5

Indemnifying Officers or Auditor No indemnities have been given during or since the end of the financial year for any person who is or has been an officer or auditor of the Corporation. The Corporation holds an association’s liability insurance policy, which includes both Directors and officers and professional indemnity cover.

Proceedings on Behalf of the Corporation No person has applied for leave of Court to bring proceedings on behalf of the Corporation or to intervene in any proceedings to which the Corporation is a party, for the purpose of taking responsibility on behalf of the Corporation for all or any part of those proceedings. The Corporation was not a party to any such proceedings during the year. Auditor’s Independence Declaration The Corporation’s auditor is Mr. Simon James Edward Foley CPA BBus (ASIC Reg. 273581). Mr. Foley’s independence declaration for the year ended 30 June 2018 has been received and can be found within the financial statements. Signed in accordance with a resolution of the Board of Directors:

Dennis Forrest Chairperson 20-September-2018

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION DECLARATION BY THE DIRECTORS AND MANAGEMENT for the year ended 30th June 2018

In the opinion of the Directors of the Goldfields Land & Sea Council Aboriginal Corporation ("the Corporation"):

1)

This financial report presents a true and fair view of the financial position of the Corporation as at 30 June 2018 and its performance for the year ended on that date, in accordance with Australian Accounting Standards, Australian Accounting Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board.

2)

At the date of this statement, there are reasonable grounds to believe that the Corporation will be able to pay its debts as and when they fall due.

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

Dennis Forrest

Hans Bokelund

Osama Masarani

Chairperson 20 September 2018

Chief Executive Officer 20 September 2018

Chief Financial Officer 20 September 2018

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF COMPREHENSIVE INCOME for the year ended 30 June 2018 2018 $

2017 $

3A 3B

5,425,018 738,915 16,882 6,180,815

5,130,042 925,689 18,031 6,073,762

3C

6,180,815

6,073,762

4A 4B 4C

3,307,679 2,765,689 123,142 7,500

3,127,131 2,699,120 142,120 -

6,204,010

5,968,371

(23,195)

105,391

-

-

(23,195)

105,391

Other Comprehensive Income

-

-

Total Comprehensive Income

(23,195)

105,391

Notes INCOME Revenue Revenue from government grants Sale of goods and rendering of services Interest on deposits Total revenue Gains (losses) Sale of assets Total gains Total Income EXPENSES Employee benefits Suppliers Depreciation and amortisation Doubtful Debts Total Expenses Surplus (Deficit) before income tax Income tax Net Income

The above statement should be read in conjunction with the accompanying notes.

 

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF FINANCIAL POSITION for the year ended 30 June 2018 2018 $

2017 $

5A 5B 5C

2,850,528 71,931 282,902 3,205,361

3,999,795 370,492 194,961 4,565,248

6A 6B 6C

659,517 193,811 853,328

666,936 189,626 856,563

4,058,689

5,421,810

7A 7B

143,677 2,396,503 2,540,180

147,840 3,722,490 3,870,330

8A

325,450 325,450 2,865,630

335,226 335,226 4,205,556

Net Assets

1,193,059

1,216,254

EQUITY Retained surplus

1,193,059

1,216,254

Total Members Funds

1,193,059

1,216,254

Notes ASSETS Financial Assets Cash and cash equivalents Trade and other receivables Other current assets Total financial assets Non-Financial Assets Land and buildings Infrastructure, plant and equipment Intangibles Total non-financial assets Total Assets LIABILITIES Payables Suppliers Other payables Total payables Provisions Employee provisions Total provisions Total Liabilities

The above statement should be read in conjunction with the accompanying notes.

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF CHANGES IN EQUITY for the year ended 30 June 2018 Reserves Asset General Revaluatio Reserve n

Retained Earnings

Total Equity

2018

2017

2018

2017

2018

2017

2018

2017

$

$

$

$

$

$

$

$

1,216,254

1,110,862

-

-

-

-

1,216,254

1,110,862

(23,195)

105,391

-

-

-

-

(23,195)

105,391

Other Comprehensive Income

-

-

-

-

-

-

-

-

Movement in asset revaluation reserve

-

-

-

-

-

-

-

-

(23,195)

105,391

-

-

-

-

(23,195)

105,391

-

-

1,193,059

1,216,254

Opening balance Balance carried forward from previous period Net Income

Total Comprehensive Income for the Period

Closing balance at 30 June

1,193,059

1,216,254

-

-

-

-

The above statement should be read in conjunction with the accompanying notes.

 

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION STATEMENT OF CASH FLOW for the year ended 30 June 2018

Notes OPERATING ACTIVITIES Cash received Government grants, goods and services Interest Total cash received Cash used Employees Suppliers Total cash used Net cash from or (used by) Operating Activities

9

INVESTING ACTIVITIES Cash received Proceeds from sales of property, plant and equipment Total cash received Cash used Purchase of property, plant and equipment Total cash used Net cash from or (used by) investing activities

2018 $

2017 $

5,777,741 16,882 5,794,623

6,166,791 18,031 6,184,822

(3,297,903) (3,526,079) (6,823,982) (1,029,359)

(3,124,416) (2,399,352) (5,523,768) 661,054

-

-

(119,908) (119,908) (119,908)

(112,997) (112,997) (112,997)

-

-

(1,149,267)

548,057

3,999,795 2,850,528

3,451,738 3,999,795

FINANCING ACTIVITIES Cash used Borrowing costs Total cash used Net cash from or (used by) financing activities Net increase or (decrease) in cash held Cash at the beginning of the reporting period Cash at the end of the reporting period

5A

The above statement should be read in conjunction with the accompanying notes.

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION SCHEDULE OF COMMITMENTS for the year ended 30 June 2018 2018 $

2017 $

-

-

Other commitments Operating leases 2 Project commitments Total other commitments

1,098,176 1,098,176

1,444,207 1,444,207

Net commitments by type

1,098,176

1,444,207

BY MATURITY Operating lease commitments One year or less From one to five years Over five years Total operating lease commitments

528,722 569,454 1,098,176

531,866 912,341 1,444,207

-

-

1,098,176

1,444,207

BY TYPE Capital commitments Infrastructure, plant and equipment1 Total capital commitments

Other Commitments One year or less From one to five years Over five years Total other commitments Net Commitments by Maturity 1 Capital Commitments There were no capital commitments as at balance sheet date. 2 Operating leases included are effectively non-cancellable and comprise: Nature of Lease Leases for office accommodation

General Description of Leasing Arrangement Lease payments are subject to annual increase in accordance with upward movements in the Consumer Price Index or Fix percentage increase. Perth - the office accommodation lease is current which commenced from 1 August 2015 for a 5-year period.

Kalgoorlie - the office accommodation lease is current and due to terminate on 31 August 2019. The GLSC has extended lease agreement for 3 years. The above schedule should be read in conjunction with the accompanying notes.

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NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 1: Summary of Significant Accounting Policies  

1.1 Basis of Preparation of the Financial Report and the Reporting Entity  

The Financial Report is a general purpose financial report that has been prepared in accordance with Australian Accounting Standards, including Australian Accounting Interpretations, other authoritative pronouncements of the Australian Accounting Standards Board and the Corporations (Aboriginal and Torres Strait Islander) Act 2006.

These accounts are prepared for the Corporation as a single entity. These financial statements are issued by the Corporation's Directors on 20 September 2018. The Directors have the authority to amend these reports after that date. The Financial Report has been prepared on an accrual basis and is in accordance with historical cost convention, except for certain assets at fair value. Except where stated, no allowance is made for the effect of changing prices on the results or the financial position.  

The Financial Report is presented in Australian dollars and values are rounded to the nearest dollar, unless otherwise specified. The Corporation is incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 , and domiciled in Australia. The registered and business address of the Corporation is:

Goldfields Land and Sea Council Aboriginal Corporation 14 Throssell Street Kalgoorlie WA 6430

The following is a summary of the material accounting policies adopted by the Corporation in the preparation of the Financial Report. The accounting policies have been consistently applied, unless otherwise stated. 1.2 Significant Accounting Judgements and Estimates In the process of applying the accounting policies listed in this note, the Corporation has made the following judgements that have the most significant impact on the amounts recorded in the financial statements: ꞏ The fair value of land and buildings has been taken to be the market value of similar properties as determined by an independent valuer. ꞏ Doubtful debts were estimated by determining a probability of payment for each debtor. ꞏ An estimate was made of the percentage completion of contracts for the purpose of reporting commitments. . Allocations of employee costs to grant-funded projects and activities was on the basis of estimated percentage of time worked on the given project or activity. No accounting assumptions or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next accounting period.

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1.3 Statement of Compliance Australian Accounting Standards require a statement of compliance with International Financial Reporting Standards (IFRSs) to be made where the financial report complies with these standards. Some Australian equivalents to IFRSs and other Australian Accounting Standards contain requirements specific to not-for-profit entities that are inconsistent with IFRS requirements. The Corporation is a notfor-profit entity and has applied these requirements, so while this financial report complies with Australian Accounting Standards, including Australian Equivalents to International Financial Reporting Standards (AEIFRSs), it cannot make this statement.

Changes in accounting policies While there have been changes made to the Australian Accounting Standards during the year, none of the changes would significantly impact the Corporation's financial statements

1.4 Revenue Resources Received Free of Charge  

Resources received free of charge are recognised as gains when and only when a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains, depending on their nature.

Other Types of Revenue Revenue from the sale of goods is recognised when: ꞏ The risks and rewards of ownership have been transferred to the buyer;  

 

ꞏ The seller retains no managerial involvement nor effective control over the goods; ꞏ The revenue and transaction costs incurred can be reliably measured; and ꞏ It is probable that the economic benefits associated with the transaction will flow to the Corporation. Revenue from rendering of services is recognised by reference to the stage of completion of contracts at the reporting date. The revenue is recognised when: ꞏ The amount of revenue, stage of completion and transaction costs incurred can be reliably measured; and ꞏ The probable economic benefits associated with the transaction will flow to the Corporation. The stage of completion of contracts at the reporting date is determined by reference to the proportion that costs incurred to date bear to the estimated total costs of the transaction. Receivables for goods and services that have 30-day terms are recognised at the nominal amounts due, less any provision for bad and doubtful debts. Collectability of debts is reviewed at balance date. Provisions are made when collectability of the debt is no longer probable. Interest revenue is recognised as and when it is received.

Revenues from Government Amounts for the year (adjusted for any formal additions and reductions) are recognised as revenue, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned.

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1.5 Gains Other Resources Received Free of Charge Resources received free of charge are recorded as either revenue or gains depending on their nature ie. whether they have been generated in the course of the ordinary activities of the Corporation.

Sale of Assets Gains from disposal of non-current assets are recognised when control of the asset has passed to the buyer. 1.6 Employee Benefits Liabilities for services rendered by employees are recognised at the reporting date to the extent that they have not been settled. Liabilities for ‘short-term employee benefits’ (as defined in AASB 119) and termination benefits due within twelve months of balance date are measured at their nominal amounts. The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability.  

All other employee benefit liabilities are measured at the present value of the estimated future cash outflows to be made in respect of services provided by employees up to the reporting date.

Leave The liability for employee benefits includes provision for annual leave and long service leave. No provision has been made for sick leave as all sick leave is non-vesting and the average sick leave taken in future years by employees of the Corporation is estimated to be less than the annual entitlement for sick leave.  

The leave liabilities are calculated on the basis of employees’ remuneration, including the Corporation's employer superannuation contribution rates to the extent that the leave is likely to be taken during service rather than paid out on termination. The liability for long service leave as at 30 June was based on estimates of the probability of the Corporation's employees qualifying for long service leave under the relevant terms of their employment. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation. Leave is not funded by the funding body until the year in which it is taken. The leave liability represented in the financial reports will be paid from future grants funds rather than current reserves.

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Superannuation Staff of the Corporation are members of superannuation funds of their own choosing. The Corporation makes employer contributions to various Employee Superannuation Schemes at a rate of nine and a half (9.5) per cent of the applicable base amount. The liability for superannuation recognised as at 30 June each year represents outstanding contributions for the last three (3) months of the year unless paid by 30 June. Where a non-current asset is acquired by means of a finance lease, the asset is capitalised at either the fair value of the lease property or, if lower, the present value of minimum lease payments at the inception of the contract and a liability is recognised at the same time and for the same amount.

1.7 Leases A distinction is made between finance leases and operating leases. Finance leases effectively transfer from the lessor to the lessee substantially all the risks and rewards incidental to ownership of leased non current assets. An operating lease is a lease that is not a finance lease. In operating leases, the lessor effectively retains substantially all such risks and benefits.

Where a non-current asset is acquired by means of a finance lease, the asset is capitalised at either the fair value of the lease property or, if lower, the present value of minimum lease payments at the inception of the contract and a liability is recognised at the same time and for the same amount.

The discount rate used is the interest rate implicit in the lease. Leased assets are amortised over the period of the lease. Lease payments are allocated between the principal component and the interest expense. Operating lease payments are expensed on a straight-line basis which is representative of the pattern of benefits derived from the leased assets.

 

1.8 Borrowing Costs All borrowing costs are expensed as incurred. 1.9

Cash and Cash Equivalents

Cash means notes and coins held and any deposits held at call with a bank or financial institution and prepayments. Cash is recognised at its nominal amount.  

1.10 Financial Risk Management The Corporation's activities expose it to normal commercial financial risk. As a result of the nature of the Corporation's business, dealing with the management of financial risk, the Corporation's exposure to market, credit, liquidity and cash flow and fair value interest rate risk is considered to be low.

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1.11 Investments Investments are initially measured at cost. After initial recognition, financial investments are measured at their fair values except for:  

ꞏ loans and receivables, which are measured at amortised cost using the effective interest method; ꞏ held-to-maturity investments, which are measured at amortised cost using the effective interest method. 1.12 Derecognition of Financial Assets and Liabilities Financial assets are derecognised when the contractual rights to the cash flows from the financial assets expire or the asset is transferred to another entity. In the case of a transfer to another entity, it is necessary that the risks and rewards of ownership are also transferred. Financial liabilities are derecognised when the obligation under the contract is discharged, cancelled or expires. 1.13 Impairment of Financial Assets

Financial assets are assessed for impairment at each balance date. Financial Assets held at Amortised Cost If there is objective evidence that an impairment loss has been incurred for loans and receivables or held to maturity investments held at amortised cost, the amount of the loss is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows discounted at the asset’s original effective interest rate. The carrying amount is reduced by way of an allowance account. The loss is recognised in the Statement of Comprehensive Income.

Financial Assets held at Cost If there is objective evidence that an impairment loss has been incurred on an unquoted equity instrument that is not carried at fair value because it cannot be reliably measured, or a derivative asset that is linked to and must be settled by delivery of such an unquoted equity instrument, the amount of the impairment loss is the difference between the carrying amount of the asset and the present value of the estimated future cash flows discounted at the current market rate for similar assets.  

1.14 Interest-bearing Loans and Borrowings  

Interest is expensed as it accrues. 1.15 Supplier and other payables

Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced).

1.16 Contingent Liabilities and Contingent Assets  

Contingent Liabilities and Contingent Assets are not recognised in the Balance Sheet but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset, or represent an existing liability or asset in respect of which settlement is not probable or the amount cannot be reliably measured. Contingent assets are reported when settlement is probable, while contingent liabilities are recognised when settlement is greater than remote.

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1.17 Acquisition of Assets

Assets are recorded at cost on acquisition, except as stated below. The cost of acquisition includes the fair value of assets transferred in exchange and liabilities undertaken. Financial assets are initially measured at their fair value plus transaction costs, where appropriate.

1.18 Property, Plant and Equipment  

Asset Recognition Threshold Purchases of property, plant and equipment are recognised initially at cost in the Balance Sheet, except for purchases costing less than $1,000, which are expensed in the year of acquisition (other than where they form part of a group of similar items that are significant in total).

 

Revaluations Fair values for each class of asset are determined as shown below: Assets Class Land Building excluding leasehold improvements Plant & Equipments Motor Vehicle

 

Fair Value At Cost Written Down Value Written Down Value Written Down Value

Following initial recognition at cost, property plant and equipment are carried at fair value, less accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to ensure that the carrying amounts of assets do not differ materially from the assets’ fair values as at the reporting date. The regularity of independent valuations depends upon the volatility of movements in market values for the relevant assets. Revaluation adjustments are made on a class basis. Any revaluation increment is credited to equity under the heading of asset revaluation reserve, except to the extent that it reverses a previous revaluation decrement of the same asset class that was previously recognised through surplus and deficit. Revaluation decrements for a class of assets are recognised directly through surplus and deficit, except to the extent that they reverse a previous revaluation increment for that class.

Any accumulated depreciation as at the revaluation date is eliminated against the gross carrying amount of the asset and the asset restated to the revalued amount. Depreciation Depreciable property plant and equipment assets are written-off to their estimated residual values over their estimated useful lives.

Depreciation rates (useful lives), residual values and methods are reviewed at each reporting date and necessary adjustments are recognised in the current, or current and future reporting periods, as appropriate. Depreciation rates applying to each class of depreciable asset are based on the following useful lives:

Buildings on Freehold Land Plant and Equipment

2018 40 years 2½ to 5 years

2017 40 years 2½ to 5 years

Impairment All assets were assessed for impairment at 30 June 2018. Where indications of impairment exist, the asset’s recoverable amount is estimated and an impairment adjustment made if the asset’s recoverable amount is less than its carrying amount. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use. Value in use is the present value of the future cash flows expected to be derived from the asset. Where the future economic benefit of an asset is not primarily dependent on the asset’s ability to generate future cash flows, and the asset would be replaced if the Corporation were deprived of the asset, its value in use is taken to be its depreciated replacement cost.

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1.19 Intangibles

The Corporation intangibles comprise internally developed software for internal use. These assets are carried at cost. Software is amortised on a straight-line basis over its anticipated useful life. The useful life of the Corporation's software is 3 years.

 

 

All software assets were assessed for indications of impairment as at 30 June 2018. 1.20 Inventories The Corporation does not hold any inventories. 1.21 Taxation The Corporation is a Public Benevolent Institution and is endorsed by the Australian Taxation Office to access the following taxation concessions: ꞏ GST Concession ꞏ FBT Exemption ꞏ Income Tax Exemption The Corporation is registered as a Deductible Gift Recipient and donations to the Corporation of $2 or more are tax deductible. There were no significant changes to the operations of the Corporation during the year and so there is no reason to believe that the exemptions will not continue to apply. Revenues, expenses and assets are recognised net of GST except: ꞏ where the amount of GST incurred is not recoverable from the Australian Taxation Office; & ꞏ for receivables and payables.

1.22 Going Concern These accounts have been prepared on a going-concern basis.  

1.23 Economic Dependence The ability of the Corporation to continue as a going concern is dependent upon continued support from various Government funding bodies. At the date of this report the Directors have no reason to believe that governments will not continue to fund the native title operations of the Corporation.

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 2: Events after the Balance Sheet Date There has not arisen in the interval between the end of the financial year and the date of this report any item, transaction or event of a material and unusual nature likely, in the opinion of the Corporation's Board of Directors, to affect significantly the operations of the Corporation or the state of affairs of the Association in future years.

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 3: Income

Revenue Note 3A: Revenue from Government Income: Grants for outputs Grants for assets Total revenue from Government Note 3B: Sale of goods and rendering of services Rendering of services - external entities Total rendering of services Total sale of goods and rendering of services

2018

2017

$

$

5,425,018 5,425,018

5,130,042 5,130,042

738,915 738,915 738,915

925,689 925,689 925,689

-

-

Gains Note 3C: Sale of assets Infrastructure, plant and equipment Proceeds from sale Carrying value of assets sold Write back of revaluation reserve Net gain from sale of assets

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 4: Expenses 2018

2017

$

$

Note 4A: Employee benefits Wages and salaries Superannuation Leave and other entitlements Total employee benefits

2,954,743 274,910 78,026 3,307,679

2,917,225 261,453 (51,547) 3,127,131

Note 4B: Suppliers Rendering of services and supply of goods– external entities Operating lease, rentals Workers compensation premiums Future Act Payment Holding Total supplier expenses

2,170,887 572,464 22,338 2,765,689

2,157,713 526,934 14,473 2,699,120

123,142 123,142

128,832 13,288 142,120

123,142

142,120

Note 4C: Depreciation and amortisation Depreciation: Infrastructure, plant and equipment Buildings Total depreciation Amortisation: Intangibles: Computer software Total amortisation Total depreciation and amortisation

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 5: Financial Assets 2018

2017

$

$

2,849,728 800 2,850,528

3,998,995 800 3,999,795

Note 5B: Trade and other receivables Goods and services

76,204

70,244

Other: Future Acts Funds held in trust Provision for Doubtful Debts Total trade and other receivables

3,227 (7,500) 71,931

300,248 370,492

71,931

344,357

71,931

9,189 16,946 370,492

71,931 71,931

370,492 370,492

190,967 91,935

187,061 7,900

282,902

194,961

Note 5A: Cash and cash equivalents Cash on deposit Cash on hand Total cash and cash equivalents

Trade receivables are aged as follows: Not overdue Overdue by: 30 to 60 days 61 to 90 days More than 90 days Total Trade receivables Receivables are represented by: Current Non-current Total trade and other receivables (net) Note 5C: Other current assets Term Deposit / Bonds paid Other current assets

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 6: Non-Financial Assets 2018

2017

$

$

255,445

255,445

478,310 (74,238) 659,517

472,356 (60,865) 666,936

Note 6A: Land and buildings (disclose each class) Freehold land at gross carrying value (at fair value) Buildings on freehold land: – fair value – accumulated depreciation Total buildings on freehold land

No revaluation increment for land or for buildings on freehold land were credited to the asset revaluation reserve by asset class and included in the equity section of the balance sheet; no decrements were expensed. No indicators of impairment were found for land and buildings.

Note 6B: Infrastructure, plant and equipment Infrastructure, plant and equipment: - gross carrying value (at fair value) - accumulated depreciation Total infrastructure, plant and equipment

1,239,523 (1,045,712) 193,811

1,150,470 (960,844) 189,626

Plant and equipment under finance leases are subject to revaluation. The carrying amount is included in the valuation figures above. No indicators of impairment were found for infrastructure, plant and equipment. Note 6C: Intangibles Computer software at cost: Internally developed – in use Accumulated amortisation Total intangibles (non-current) No indicators of impairment were found for intangible assets.

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-

62,450 (62,450) -


GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 7: Payables 2018 $

2017 $

Note 7A: Suppliers Trade creditors Payroll liabilities Accrued expenses Total supplier payables

101,970 41,707 143,677

49,519 12,566 85,755 147,840

Supplier payables are represented by: Current Non-current Total supplier payables

143,677 143,677

147,840 147,840

44,865 (45,263) 2,500 29,276 1,609,034 756,091 2,396,503

67,518 125,658 162,639 36,637 2,631,394 698,644 3,722,490

Settlement is usually made net 30 days. Note 7B: Other payables Current tax liabilities: PAYG payables Net GST payables Income in advance- future acts and heritage Income in advance- Others Funds held for third parties Payables Funds held for third parties in holding account Unexpended grants Total other payables All other payables are current liabilities. Reconciliation of Unexpended Grants Grant PM&C (previously FaHCSIA) - Operating PM&C (previously FaHCSIA) - Surplus C/Fwd PM&C (previously FaHCSIA) - Rangers ILC DBCA - Rangers Programme PM&C - Rangers Wild Dogs IDA Forum National Museum

2018

2017

536,829 17,509 181,818 18,751 1,184 756,091

428,080 163,986 38,623 58,702 9,254 698,644

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 8: Provisions

Note 8A: Employee provisions Leave Superannuation Salaries and wages Total employee provisions Employee provisions are represented by: Current Non-current Total employee provisions

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2018 $

2017 $

304,706 1,883 18,861 325,450

247,888 1,643 85,695 335,226

227,732 97,718 325,450

246,639 88,587 335,226


GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 9: Cash Flow Reconciliation 2018 $

2017 $

Report cash and cash equivalents as per: Statement of Cash Flows Balance Sheet Difference

2,850,528 2,850,528 -

3,999,795 3,999,795 -

Balance Sheet items comprising above cash:

2,850,528

3,999,795

(23,195) 123,142 210,620 (9,776) (4,163) (1,325,987) (1,029,360)

105,391 142,120 (306,395) 2,715 86,282 630,941 661,054

Reconciliation of cash and cash equivalents as per Balance Sheet to Cash Flow Statement

Reconciliation of operating result to net cash from operating activities: Operating result (total comprehensive income) Depreciation /amortisation (Profit) / Loss on disposal of assets (Increase) / decrease in net receivables Increase / (decrease) in employee provisions Increase / (decrease) in supplier payables Increase / (decrease) in other liabilities Net cash from / (used by) operating activities

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 10: Remuneration of Key Management Personnel Committee

Short-term Benefits Salaries Travel Expenses & Allowances Post-employment Benefits Superannuation

Key management personnel comprise the Directors and the following staff: Chief Executive Officer Principal Legal Officer Chief Financial Officer

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Management

2018 $

2017 $

2018 $

2017 $

52,850 11,801

46,000 6,767

495,743 11,123

535,852 11,865

4,542 69,193

4,446 57,213

46,676 553,542

45,657 593,374


GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 11: Related-party Disclosures

Members of the Directors may be native title claimants and thus may benefit from the Corporation's actions in pursuing native title rights. No loans were made to Directors during 2017 or 2018 financial years. There were no significant transactions with related parties during the year.

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 12: Remuneration of Auditor

Audit Services Remuneration to the auditors for auditing the financial statements for the reporting period Other Services Assist with compilation of annual financial report

2018 $

2017 $

18,500

18,500

6,000 24,500

6,000 24,500

The Association does not believe the additional services affected the auditor's independence.

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 13A: Average Staffing Levels

The average staffing levels for the Association during the year were:

2018

2017

29.6

34.8

Note 13B: Contingent Liability

A term deposit has been lodged in the amount of $177,073 for Perth Office lease security.

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GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION

NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 14: Financial Instruments  

Note 14A: Interest Rate Risk

Financial Instrument

 

Floating Interest Rate

2017 $

2018 $ Financial Assets

Cash at bank

Receivables for goods and services

Other Current Assets

Total

1 Year or Less

Note

5A 5B 5C

   

Financial Liabilities

7A

Trade creditors

2,849,728

3,998,995

-

 

> 5 Years

2018 2017 2018 2017 2018 2017 $ $ $ $ $ $

2,849,728

1 to 5 Years

3,998,995

     

-

-

-

-

-

Non-Interest Bearing

-

800

-

-

-

71,931

370,492

-

-

-

-

-

-

282,902

194,961

-

-

-

355,633

2017 $

2018 $

  800 2,850,528 3,999,795

-

-

Total

-

-

2017 $

2018 $

-

-

Weighted Average Effective Interest Rate 2018 2017 % %

Fixed Interest Rate Maturing In

566,253

   

71,931 2,922,458

   

0.5

0.7

370,492

-

-

194,961

-

-

4,565,248

Other Current Liabilities 7B

Total

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-

-

-

-

   

-

-

-

-

-

-

143,677

147,840

-

-

-

-

-

- 2,396,503

3,722,490

-

-

-

-

-

- 2,540,180

3,870,330

   

143,677 2,396,503 2,540,180

   

147,840

-

-

3,722,490

-

-

3,870,330

-

-


GOLDFIELDS LAND AND SEA COUNCIL ABORIGINAL CORPORATION NOTES TO AND FORMING PART OF THE ACCOUNTS for the year ended 30 June 2018

Note 14B: Fair Values of Financial Assets and Liabilities 2018 Notes

Financial Assets Receivables for goods and services Total Financial Assets Financial Liabilities (Recognised) Trade creditors Total Financial Liabilities (Recognised)

Total Carrying Amount $

2017

Aggregate Fair Value $

Total Carrying Amount $

Aggregate Fair Value $

5B

370,492 370,492

370,492 370,492

370,492 370,492

370,492 370,492

7A

143,677

143,677

147,840

147,840

143,677

143,677

147,840

147,840

Note 14C: Credit Risk Exposures The Corporation's maximum exposures to credit risk at reporting date in relation to each class of recognised financial assets is the carrying amount of those assets as indicated in the Balance Sheet. The Corporation has no significant exposures to any concentrations of credit risk.

All figures for credit risk referred to do not take into account the value of any collateral or other security.

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AUDITOR’S INDEPENDENCE DECLARATION

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AUDITOR’S REPORT

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Auditor's Responsibility

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 corporation’s internal controls.

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 corporation’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 corporation 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. Report on Other Legal and Regulatory Requirements In accordance with clause 10.6 of the Native Title Representative Bodies and Service Providers- General Grants Project Schedule, we declare that: 1.

The financial statements are based on proper accounts and records;

2.

The financial statements are in agreement with those accounts and records;

3.

The receipt, expenditure and the investment of money, and the acquisition and disposal of assets during the year have been in accordance with

i)

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the provisions of the Native Title Act 1993 (Cth) (including the conditions of funding set out in section 203CA(1))


ii)

the project agreement

4.

There are no other matters requiring reporting.

Corporations (Aboriginal and Torres Strait Islander) Act 2006

 

Section 339-30 of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 requires the auditor to form an opinion on various matters. In relation to these requirements, we are of the opinion:

a)

     

(i) (ii)

b)

c) d)

The financial report has been prepared in accordance with the act. The financial report and the audit has been prepared and completed in accordance with any applicable regulations made for the purposes of sections 333-10 and 333-15. (iii) There aren’t any additional applicable determinations made by the Registrar under section 336-1 or 336-5. We have been given all information, explanations and assistance necessary for the conduct of the audit. The corporation kept its records sufficient to enable the financial reports to be prepared and audited. The corporation has kept all of the other records and registers as required by this act.

     

SIMON FOLEY CPA

18 September 2018 PO Box 2225 Marmion WA 6020

 

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GLSC DIRECTORY For further information regarding the Goldfields land and Sea Council  Please contact:    Chief Executive Officer   

Mr Hans Bokelund 

Principal Legal Officer   

Mr Mark Rumler 

Chief Financial Officer   

Mr Osama Masarani 

Address 

PO Box 10006 

KALGOORLIE‐BOULDER WA 6433 

Telephone 

(08) 9091 1661 

Fax 

(08) 9091 1662 

E‐mail   

reception@glc.com.au

Web site 

www.glc.com.au

     

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GLOSSARY OF TERMS  

AIATSIS

Australian Institute of Aboriginal and Torres Strait Islander Studies 

ALT

Aboriginal Lands Trust 

CATSI Act      

Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) 

‘country’

Land for which a particular group of traditional owners are  custodians 

ETNTAC               Esperance Tjaltjraak Native Title Aboriginal Corporation RNTBC   

GIS

Geographic Information System 

GLSC  

Goldfields Land and Sea Council 

IAS

Indigenous Advancement Strategy 

ILC

Indigenous Land Corporation 

ILUA

Indigenous Land Use Agreement 

MoU

Memorandum of Understanding 

NGRA      

Northern Goldfields Research Area 

NNTAC    

Ngadju Native Title Aboriginal Corporation RNTBC 

NNTT  

National Native Title Tribunal 

NTRB  

Native Title Representative Body 

NTSP  

Native Title Service Provider 

PBC

In this publication refers to Prescribed Bodies Corporate and RNTBCs 

PM&C  

Department of the Prime Minister and Cabinet 

RNTBC  

Registered Native Title Body Corporate 

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The Goldfields Land and Sea Council Annual Report 2017 - 18  

The Goldfields Land and Sea Council Annual Report 2017 - 18

The Goldfields Land and Sea Council Annual Report 2017 - 18  

The Goldfields Land and Sea Council Annual Report 2017 - 18

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