2018-2019 Annual Report
Our missions and goals: • • • • • •
Set high quality evidence based standards for the profession Provide communication and support to members Provide evidence based professional development Promote optimal general health through the provision of quality oral health services by dental hygienists, dental therapists and oral health therapists Advance tertiary and post-graduate education and research Abide by principles of effective, transparent, ethical and financial governance
OUR ORGANISATION The Dental Hygienists Association of Australia Ltd is the national peak professional body representing dental hygienists, dental therapists, and oral health therapists in Australia. DHAA members are registered dental practitioners with the Australian Health Practitioner Regulation Agency. Their scope of practice includes provision of oral health assessment, diagnosis, treatment, management and education for the prevention of oral disease to promote healthy oral behaviours.
DHAA provides support and advice to its members, and collaborates with other health professional groups and stakeholders to strive for better access and optimal dental care for all Australians.
The National Association was formed in 1991 and the Board meets four times a year to address issues relating to the uniformity of practice and training throughout Australia, and to plan for the continuing growth and application of the profession. Through this continued growth and development, the DHAA is able to provide high- quality and relevant member benefits, which include:
Member exclusive professional indemnity insurance The DHAA has an exclusive agreement with BMS, providing a comprehensive and affordable professional indemnity insurance option for its members.
Member benefits program
Industrial relations advice
This program entitles members to a broad range of travel, retail, finance, professional services and automotive discounts.
Hygienists and OHTs have lots of questions about contracts and employment conditions – DHAA members can access free legal advice through our Industrial Relations Advisory Service.
Continuing Professional Development DHAA Members have access to a comprehensive and highly flexible CPD program that comprises of:
• • • • • • •
Online interactive live webinars
On demand podcasts
Hands on workshops
Study clubs
Local face to face CPD meetings at all states and territories
Off shore seminars
Annual national symposium
The program is designed to offer a variety of topics and learning modes that will meet the needs of members at all stages of their career. Many CPD events also offer great opportunity for members to catch up and build their professional networks.
Built into the CPD program are supplementary activities such as leadership training, mentoring and career development initiatives throughout the year.
Regular communication about the profession Besides CPD, DHAA members receive our eBulletin four times a year, as well as regular electronic messages to keep them updated with issues affecting oral health and our profession. We also have a constant presence on Facebook, Instagram, Twitter and LinkedIn.
Advocacy for the profession The DHAA regularly presents submissions to the Dental Board, Australian Dental Council, Fair Work Australia, Royal Commissions, State and Commonwealth Governments and other key stakeholders in matters affecting our profession and the oral health of the public.
Collaborations Creating connections with health promotion campaigns such as “Rethink Sugary Drink” and organisations such as the National Aged Care Alliance help to promote our profession to the wider public, and allow DHAA members the opportunity to be involved in the broader health sector.
Support for special interest groups Currently we have groups focusing on Aged Care, Rural and Remote Health, and Oral Health Promotion and Public Health. They provide a forum for DHAA members to meet and share their passion and expertise in their area of interest. Through these groups DHAA fosters advocacy, research and capacity building for the dental profession.
International connections The DHAA is an Association member of the International Federation of Dental Hygienists, and represents Australia at the House of Delegates (the IFDH governing body). The IFDH hold an International
Conference every three years, which gives members the opportunity to connect with oral health professionals all around the globe, learn from prominent experts and sightsee in some amazing locations. We are proud to host the 2019 International Symposium on Dental Hygiene in Brisbane!
Member logo Members can add weight to their professional profile by using the logo on their practice websites or newsletters to display their DHAA membership.
 
 
THE BOARD The DHAA Board is run and managed by a team of eager and willing volunteers. These individuals happily give up their valuable spare time to ensure the smooth-running of the Association, the well-being of our members and the future of our profession.
Cheryl Dey President (SA)
Tabitha Acret Vice President (NT)
Michelle Kuss Treasurer
Amy McDermott (ACT)
Sahil Bareja. (NSW)
Alyson McKinlay (TAS)
Carol Tran (QLD)
Ron Knevel (VIC)
Samantha Stuart (WA) 
PRESIDENT REPORT
It is with pleasure that I write this report on behalf of the DHAA Board of Directors for the 2018-19 financial year.
Improved governance through ongoing Board training.
Our most significant change for this year was the change in CEO, with Melanie Hayes stepping down from the role in January 2019, and Bill Suen coming on board in May 2019. Bill has brought with him a wealth of knowledge and experience in the professional association sector, and we look forward to his help in taking the DHAA to the next level.
The appointment of an external director, Michelle Kuss, taking on the role of Treasurer.
I am extremely proud of the achievements of the DHAA and it’s diligent volunteers, some of which include:
Continued advocacy to retain award-free status, with the review of the Health Professional Award; including several submissions and attendance at Fair Work hearings.
An extremely successful National Symposium held in Cairns, with over 400 delegates.
For the first time the DHAA held co-ordinated nationwide events, for World Oral Health Day on March 20th.
A new Bulletin editor, Marcy Patsanza, who has introduced several new regular columns.
Christina Zerk, taking on social media and taking over the Membership Officer role.
Students in relation to Blood Borne Viruses, the proposal to close the Public Sector Dental Workforce Scheme.
The presentation of a more comprehensive set of recognition awards in the areas of Community Service, Leadership, Excellence in Higher Education, Commitment to Clinical Excellence and Service to the Association
Filling the vacant ACT Director role with Amy McDermott.
Forward planning for future Symposia including the International Symposium on Dental Hygiene in Brisbane in August 2019, as well as the appointment of a regular PCO for the next three Symposia, All Occasions Management.
Investing significant resources into developing a new Association Management System and website.
Ever increasing member engagement through social media, including Facebook, Instagram, Twitter and LinkedIn.
Contributing to stakeholder groups including the National Oral Health Alliance, Rethink Sugary Drink Campaign, Australian Dental Council Forum, National Aged Care Alliance.
Research and development of a submission to the Dental Board regarding the Scope of Practice Review.
Submissions on Mandatory Notification Guidelines, Dental Records Guidelines, the definition of ‘cultural safety’, guidelines on Registered Dentists and
In closing, I would like to sincerely thank all the Directors and State Committees for their valuable contributions to the association. I would like to make special mention of outgoing staff and long time volunteers Melanie Hayes (CEO) and Amelia Munn (Membership Officer) and to also specifically thank outgoing Board Director, and President, Kathryn Novak (ACT). The DHAA could not achieve all it does without our valued volunteers. I wish you all well in your new roles and future endeavours.
Cheryl Dey National President
CEO REPORT I am delighted to present my first CEO report for DHAA. Since my commencement in May, I have been on an extremely steep learning curve to try to learn as much about the organisation and the dental profession. I am most impressed with the ability of this association to offer a wide range of relevant member services and advocacy activities with very little resource available. This is only made possible by the tireless work of the staff, the directors, state and SIG chairs, employment and communication officers, together with many members volunteering their precious time.
Over the past 12 months the national CPD program is taking shape with regular online live webinars and on demand podcasts available for members across the country. These are complemented by local CPD events organised by state and territory committees.
On the advocacy front, DHAA has been an ongoing contributor to advise on a range of consultations with the Dental Board and Dental Council, as well as collaborating with other organisation in advocating for oral health promotion and improved access to dental services.
Our ongoing work to keep Dental Hygienists and Oral health Therapists award free in order to protect the remuneration of our profession has intensified and we are hoping for a positive outcome by early 2020.
We are also looking forward to the outcome of the Dental Board review the scope of practice for Dental Hygienists, Dental Therapists and Oral Health Therapists towards the end of 2019.
DHAA continues to develop relevant services to support our members. In 2018/2019, we piloted a mentoring program that supports early career members to progress their career in their selected field. This pilot is being reviewed and will be incorporated into a new leadership development initiative in 2020.
We also established the Oral Health Promotion and Public Health group to support our strategic goals in evidence based practice and health promotion. The group is in the process of formulating the oral health promotion priorities and developing our consumer website.
Website development is an integral part of the DHAA digital transformation plan instigated by the board. A significant amount of resource has been allocated to this project and we are expected to see the new digital platform to be launched for members at the beginning of 2020.
Significant work has also been done in the development of board and management policies and procedures in accordance to best governance practice.
Our membership continues to grow together with a steady increase in the uptake of our products and services. We also built many more bridges with other likeminded organisations and undertook many
collaborative projects both at national and state levels.
I believe DHAA has every element that is required for a successful not for profit membership organisation. It has undergone organisational transformation over the past few years and is now developing into a cohesive, efficient and learning organisation.
I would like to express my thanks my predecessor Dr Melanie Hayes for her leadership and hard work for DHAA’s success. My gratitude also goes to Cheryl Dey our president, the board, the staff and the state chairs, committees and SIGs whose warm welcome, advice and support make my past few months at DHAA so satisfying and enjoyable. I feel very privileged to have the opportunity to work in such an impressive organisation and with such remarkable people.
Together we will build on our past success and continue to innovate and improve our services to our members, the dental profession, and ultimately supporting our members to improve the health of the Australian public.
Bill Suen CEO
OUR MEMBERS Increased by 12% over past 12 months Full members
Graduates
Life members
Students
Others
3% 23%
1%
4% 69%
ACT Others
NSW
NT
QLD
SA
TAS
2% 11%
1% 27%
18%
1%
1%
21%
18%
VIC
WA
CPD It has been an exciting year for my last year as CPD chair. With the on the ground support of countless volunteers from the eight state and territory committees, we managed to continue to improve our CPD offer to meet the varying needs of its members in 2018/2019. Over this period, DHAA provided a total of 55 CPD events, with attendance at a record high of 4,800. This is a 58% increase from last period.
In order to meet a range of preferences and demands, the CPD program included a balanced mix of full day, half day and dinner lectures and hands on workshops. Some Mental Health First Aid Training sessions were also included in response to members’ feedback.
Substantial efforts were made to bring face-to-face CPD sessions to regional locations such as Alice Spring, Hunter Valley, Wollongong, Victor Harbour and Barossa Valley. From our strategic planning we wanted to provide members with quality CPD and in the subjects and formats that appeal to them. Each state and territory held a hands on GC workshop and we are still road-showing Hu-Friedy workshops for instrumentation and ergonometric. We have worked hard to make sure that the CPD is varied and appeals to our members that work as hygienists or OHTs in both private and public locations.
DHAA held its first-ever overseas event in Bali last year. It was a success and we are excited to be heading back there again this year.
There was a shift towards online live webinars that offer flexibility and convenience for members to participate without the need to travel. The interactive live webinars are very effective to deliver CPD to members regardless of their location with nearly 3000 attendees for the 11 webinars delivered over a 12-month period. All webinars were recorded and made available for members to view at their convenience for two years.
DHAA is grateful for the generous support from industry partners. Besides financial support to make many CPD events affordable and accessible, they also provide valuable and timely updates to new products and practice advancements.
The DHAA CPD program is no doubt a team effort of staff, volunteers, industry partners, and the ongoing support of DHAA members. The DHAA would like to thank everyone for making it possible and such a success for all to enjoy.
I have had a fantastic two and half years as the national CPD chair and I am proud to be part of such an amazing team of state chairs and committee volunteers. We have all worked extremely hard to put the many CPD events on and reach as many members as possible with varied locations and themes
all while maintaining a high quality of continuing
education. I would like to take this time to thank everyone who was involved with organising and running the events across Australia and to all the members who have attended and help make the days a great learning experience for everyone.
Thank you everyone for your support and I am excited to see what the new CPD chair will bring to the role and the continued evolution and growth of the CPD portfolio.
Tabitha Acret National CPD Chair
RURAL & REMOTE SIG The Rural and Remote Special Interest Group held its inaugural meeting via ZOOM video conference in August 2018, with DHAA members from VIC, ACT, NT, WA, NSW and SA in attendance. The group covered a range of relevant topics including oral health promotion within the Royal Flying Doctor Service, CPD for rural members, access to dental treatment under the National Disability Insurance Scheme, Remote Area Health Corps, and oral health for renal patients within rural dialysis centres. The DHAA would like to encourage more rural and remote based DHAA members to become involved in this special interest group. Please register your interest by emailing Cathryn Carboon at cathcarboon@bigpond.com
SARRAH Services for Australian Rural and Remote Allied Health, is a national multidisciplinary member association, supporting allied health professionals to improve health outcomes in rural and remote communities throughout Australia. SARRAH will celebrate 25 years of advocacy in 2020 and is the only peak body to be fully focused on rural and remote allied health working across all disciplines, including oral health. Cathryn Carboon is a long-term member of SARRAH and represents the DHAA at SARRAH National
Conferences, held every two years. Cathryn presented at the 2018 National Conference and attend the AGM in Darwin. SARRAH’s past conference recommendations have recognised the integral role of dental hygienists within the oral healthcare team, as part of a comprehensive primary healthcare model in rural and remote Australia.
Health Workforce Scholarship Program In 2017 the Health Workforce Scholarship Program (HWSP) was launched by the Australian Government Department of Health. The HWSP is managed nationally by the Rural Workforce Agency Network, with $33.3 million dollars allocated over 3 years for CPD grants and postgraduate scholarships. Oral health professionals who provide services to MMM 3-7 rural or remote communities are eligible to apply. The HWSP guidelines and eligibility criteria can be viewed at the website: www.healthworkforce.com.au
Who is the Tooth Fairy’s best friend? The children’s picture book “Who is the Tooth Fairy’s best friend?” written by Cathryn Carboon, was reprinted by the DHAA in 2018 and sold at the International Symposium of Dental Hygiene in Brisbane in August 2019, with all proceeds going to the DHAA. “Who is the Tooth Fairy’s Best Friend?” book reading & drawing competition
sessions were held during Dental Health Week in August 2018 in NSW and Victoria involving over 300 children. The picture book engages young children and their families in learning about caring for their teeth and discovering the magic of fluoride for good oral health. The book contains a beautifully illustrated story, a wisdom tooth tips page, glossary and an information page for teachers, parents and carers. A BIG book and standard book are available for purchase online from the DHAA Facebook Shop, providing a valuable health literacy resource for all hygienists and oral health therapists interested in oral health promotion. Currently funding is being sort to produce a digital version of the book, which will include video, animation and stop motion technology to bring the book alive. This will provide a sustainable resource that can be disseminated via digital platforms to reach rural and remote communities.
Cathryn Carboon R&R Chair
ORAL HEALTH PROMOTION AND PUBLIC HEALTH
This year we saw the establishment of the Oral Health Promotion and Public Health Special Interest Group “to advocate, promote and create awareness for oral health as an important part of general health wellbeing by making oral health a shared responsibility for all (health) professionals and those outside of the dental profession and to reduce inequalities in oral health by improving oral health literacy to the general public and access to preventive oral health care.”
Since its inception the group has been developing a strategy to promote partnerships with other health professional groups and to reach out to the Australian public. Its achievements so far include:
• •
The development of a Calendar of Health Promotion Events Regular OHPPH SIG articles for The DHAA eBulletin:
a. Reported on the Australian Research Centre for Population Oral Health (ARCPOH) National Oral Health Promotion Clearinghouse Workshop on ‘The Use of Fluorides in Australia’, ‘The Future of Fluoride’
b. Reported on the Rethink Sugary Drink Alliance ‘Thirsty’ Campaign, ‘#Thirsty Supporting the call for a sugar tax in Australia’
c. Reported on ‘What does Oral Health Promotion mean to you?’ d. Reported on ‘Rethink Sugary Alliance: Sugar Tax Update’
•
Researched the Health Literacy on Fluoride Varnish
•
Researched examples of good social media campaigns on oral health promotion from international dental hygienist associations
•
Identified potential target groups for oral health promotion
•
Started to develop communication strategies with successful communications on social media and email about World Oral Health Day (March 20) and ‘Thirsty’ Campaigns
With the support of an external consultant, the group is developing a communication strategy on oral health promotion. It strongly emphasises the importance of a consumer website in improving public oral health literacy, and has been benchmarking other successful international websites when building the DHAA consumer website.
The group is also advising the DHAA board to consolidate a variety of project grants and research funds into an oral health promotion fund that supports the DHAA oral health promotion strategy.
Headed by Ian Epondulan and supported by Ron Knevel, Lyn Carman, Cathryn Carboon, Christina Zerk and Steve Moore, the OHPPH
SIG has been working extensively towards the development of strategies and tools over the past 12 months. The next step will be the implementation phase that sees the launch of the DHAA Oral Health Promotion Plan in 2019-2020.
AGED CARE In response to the Royal Commission into Aged Care Quality and Safety, The DHAA submitted a paper “Oral health, the ageing population and oral hygiene care in residential aged care facilities”. The paper was prepared by the Chair of the Aged Care Special Interest Group Margie Steffens and Dr Janet Wallace at the University of New Castle. It outlines the inadequate oral care and oral health literacy in residential aged care facilities and proposes an Australian wide Senior Smiles model of care to address the current problems identified. A second submission was also planned to advocate for more prescriptive oral care requirements for Aged Care Facilities accreditation and direct funding to dental practitioners to deliver onsite oral care.
Margie Steffens and Lynda Van Adrighem also represented DHAA at the National Aged Care Alliance Melbourne meeting in May. Ongoing effort is being made to advocate for aged care provider numbers for dental hygienists through various channels such as the Alliance
THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2019
THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
STATEMENT OF PROFIT & LOSS FOR THE YEAR ENDED 30 JUNE 2019
Notes
Revenues from ordinary activities
2
30 June 2019 $
30 June 2018 $
693,638
856,857
(3,250)
(19,300)
Administration
(598,826)
(399,440)
Bank Charges
(294)
(391)
(49,720)
(50,483)
Depreciation Expense
(3,286)
(3,222)
Gifts
(4,590)
(9,336)
(51,222)
(18,211)
(2,211)
(3,364)
(16,729)
(21,434)
(114,810)
(503,659)
(42,257)
(45,578)
Total Expenses from ordinary activities
(887,195)
(1,074,418)
Net Profit/(Loss) Before Tax
(193,557)
(217,561)
(6,991)
(65,604)
(200,548)
(283,165)
Expenses from ordinary activities Accounting
Consulting Fees
National/State Sponsorship Other Expenses Printing & Photocopying Travel & Meeting Expenses Website/Database Costs
Income Tax Expense
3
Net Profit/(Loss) After Tax
The accompanying notes form part of these financial statements.
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THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
STATEMENT OF FINANCAL POSITION AS AT 30 JUNE 2019
Notes
CURRENT ASSETS Cash Receivables Accrued Expenses
5
TOTAL CURRENT ASSETS NON CURRENT ASSETS Plant & Equipment
6
TOTAL NON CURRENT ASSETS CURRENT LIABILITIES Payables Deferred Revenue Employee Provisions - Annual Leave
7 8
TOTAL CURRENT LIABILITIES
30 June 2019 $
984,855 1,870 3,000
1,019,415 190,040 -
989,725
1,209,455
10,254
5,027
10,254
5,027
(20,567) 300,000 1,698
69,965 226,899 -
281,131
296,864
NON CURRENT LIABILITIES Employee Provisions - Long Service Leave
1,778
TOTAL NON CURRENT ASSETS
1,778
NET ASSETS
EQUITY Retained Profits
9
TOTAL EQUITY
The accompanying notes form part of these financial statements.
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30 June 2018 $
-
717,070
917,618
717,070
917,618
717,070
917,618
THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 30 JUNE 2019 Retained Earnings $ Balance at 30 June 2017
1,200,783
Total Comprehensive Income for the year
(283,165)
Balance at 30 June 2018
917,618
Total Comprehensive Income for the period
(200,548)
Balance at 30 June 2019
717,070
The accompanying notes form part of these financial statements.
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THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2019
Notes CASHFLOWS FROM OPERATING ACTIVITIES Receipts Receipts from members and customers Interest received
30 June 2019 $
30 June 2018 $
950,042 4,867
910,174 7,535
(918,021) (62,850)
(1,015,074) (65,604)
(25,962)
(162,969)
CASHFLOWS FROM INVESTING ACTIVITIES Payments for puchase plant and equipment
(8,598)
(2,234)
NET CASH USED IN INVESTING ACTIVITIES
(8,598)
(2,234)
(34,560)
(165,203)
1,019,415
1,184,618
984,855
1,019,415
Payments Payments to suppliers and employees Payments for income tax NET CASH PROVIDED BY OPERATING ACTIVITIES
4
NET INCREASE/(DECREASE) IN CASH Cash at the beginning of the financial year Cash at the end of the financial year
5
The accompanying notes form part of these financial statements.
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THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2019 NOTE 1: STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES This financial report is a special purpose financial report prepared in order to satisfy the financial reporting requirements of the Associations Incorporation Reform Act (Vic) 2012. The committee has determined that the association is not a reporting entity. The financial report has been prepared on an accruals basis and is based on historic costs and does not take into account changing money values, or except where specifically stated, current valuations of non-current assets. The following specific accounting policies are consistent with the previous period unless otherwise stated and has been adopted in the preparation of this financial report. (a) Property, plant & equipment Property, plant & equipment has been valued at realisable value, where applicable, any accumulated depreciation or amortisation. The carrying amount of property, plant and equipment is reviewed annually by directors to ensure it is not in excess of the recoverable amount from these assets. The recoverable amount is assessed on the basis of the expected net cash flows which will be received from the asset's employment and subsequent disposal. The expected net cash flows have not been discounted to their present values in determining recoverable amounts. The depreciable amount of all fixed assets excluding freehold land is depreciated on a straight line basis over their useful lives to the company commencing from the time the asset is held ready for use. The depreciation rates used for each class of depreciable assets are: Office equipment
Diminishing Value
7.5% - 40%
(b) Cash For the purpose of the Statement of Cash flows, cash includes cash on hand and in banks and at call deposits. (c) Revenue Revenue from the contribution of assets (including cash) is recognised when the entity gains control of the contribution or the right to receive the contribution. Revenue from the rendering of a service is recognised upon delivery of the service to the customers. All revenue is stated net of the amount of goods and services tax (GST).
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THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2019
NOTE 2: REVENUE
30 June 2019 $
30 June 2018 $
Operating activities Advertising Fee
16,630
Interest Received Memberships Share Dividends Day Registrations National Symposium Sponsorship Seminar Income and Webinar Income Other income Total
14,245
4,867
7,535
313,412
288,493
111
111
179,499 54,712 123,317 1,090
75,556 342,762 40,642 87,513
693,638
856,857
NOTE 3: INCOME TAX EXPENSE Income tax expense
(6,991)
(65,604)
(200,548)
(283,165)
3,286 85
3,222 -
Changes in assets and liabilities (Increase)/decrease in receivables Increase/(decrease) in creditors
188,170 (16,955)
60,852 56,122
Net cash flow from operating activities
(25,962)
(162,969)
Cash at Bank IFDH Term Deposit DHAA Ltd Investment Term Deposit DHAA Ltd Aged Care Account CEO Account Admin Officer Account
131,208 364,697 468,990 9,960 10,000
644,611 218,339 141,738 1,548 9,036 4,143
Total
984,855
1,019,415
NOTE 4: RECONCILIATION OF NET CASH PROVIDED BY OPERATING ACTIVITIES TO OPERATING SURPLUS Operating result Non-cash flows in profit - Depreciation - Loss on sale of disposal
NOTE 5: RECONCILIATION OF CASH Cash at the end of the financial year as shown in the statement of cash flows is reconciled to items in the balance sheet as follows:
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THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC A.B.N. 93 364 414 836
NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2019
30 June 2019 $
NOTE 6: PLANT & EQUIPMENT Office Equipment at cost Less Accumulated Depreciation Total
30 June 2018 $
29,287 (19,033)
21,809 (16,782)
10,254
5,027
NOTE 7: PAYABLES Trade Payables
-
20,299
22,183
27,155
Payroll Payables
7,518
17,460
Superannuation Payables
5,591
5,051
Income tax paid
(55,859)
-
Total
(20,567)
69,965
300,000
226,899
GST Payables
NOTE 8: DEFERRED REVENUE Deferred revenue
The deferred revenue liability relates to the monies received during the 2019 financial year for the 2020 year memberships.
NOTE 9: RETAINED PROFITS Opening Retained Earnings carried forward Net Result for the Year Retained Earnings carried forward
Page 8 of 9
917,618 (200,548)
1,200,783 (283,165)
717,070
917,618
THE DENTAL HYGIENISTS ASSOCIATION OF AUSTRALIA INC STATEMENT BY COMMITTEE OF MANAGEMENT
In the opinion of the Committee of Management of the Dental Hygienists Association of Australia Inc:
a)
b)
c)
The accompanying Statement of Profit & Loss of the Dental Hygienists Association of Australia Inc is drawn up so as to give a true and fair view of the results of the Association for the year ended 30 June 2019.
The accompanying Statement of Financial Position of the Dental Hygienists Association of Australia Incorporated is drawn up so as to exhibit a true and fair view of the state of affairs of the Association as at 30 June 2019. In the committee's opinion there are reasonable grounds to believe that the organisation will be able to pay its debts as and when they become due and payable.
This statement is made in accordance with a resolution of the Committee of Management of the Association and is signed for and on behalf of the Committee by:
Dated this
day of
2019.
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