UIG Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (July 2004): para 9

UIG Interpretation 1017 Developer and Customer Contributions for Connection to a Price-Regulated Network (November 2004): para 10

UIG Interpretation 1019 The Superannuation Contributions Surcharge (September 2004): para 10

UIG Interpretation 1030 Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods (September 2004): para 10

UIG Interpretation 1031 Accounting for the Goods and Services Tax (GST) (July 2004): para 10

UIG Interpretation 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities (September 2004): para 10

UIG Interpretation 1039 Substantive Enactment of Major Tax Bills in Australia (July 2004): para 10

UIG Interpretation 1042 Subscriber Acquisition Costs in the Telecommunications Industry (December 2004): para 10

UIG Interpretation 1047 Professional Indemnity Claims Liabilities in Medical Defence Organisations (November 2004): para 10

UIG Interpretation 1055 Accounting for Road Earthworks (September 2004): para 10

UIG Interpretation 107 Introduction of the Euro (July 2004): para 9

UIG Interpretation 110 Government Assistance – No Specific Relation to Operating Activities (July 2004): para 9

UIG Interpretation 112 Consolidation – Special Purpose Entities (December 2004): para 9

UIG Interpretation 113 Jointly Controlled Entities – Non-Monetary Contributions by Venturers (July 2004): para 9

UIG Interpretation 115 Operating Leases – Incentives (July 2004): para 9

UIG Interpretation 121 Income Taxes – Recovery of Revalued Non-Depreciable Assets (July 2004): para 9

UIG Interpretation 125 Income Taxes – Changes in the Tax Status of an Entity or its Shareholders (July 2004): para 9

UIG Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease (July 2004): para 9

UIG Interpretation 129 Disclosure – Service Concession Arrangements (July 2004): para 9

UIG Interpretation 131 Revenue – Barter Transactions Involving Advertising Services (July 2004): para 9

UIG Interpretation 132 Intangible Assets – Web Site Costs (July 2004): para 9