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Tiwi Land Council—Report for 2019-20


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41Forty First Annual Report TIWI LAND COUNCIL

2019/2020

COLEMANS, DARWIN 11/2019

Contents

Annual Report 1

Authority for specific requirements for annual report 3

Enabling legislation 4

Responsible Minister 5

Letter of transmittal 6

Contact 7

Ministerial directions and government policy orders 9

Annual performance statements 10

Information about the accountable authority 61

Organisational structure and location 63

Statement on governance 66

Related entity transactions 75

Judicial decisions and reviews by outside bodies 78

Indemnities and insurance premiums 79

Other statutory requirements 80

Management of human resources 89

General purpose financial statements for the year ended 30th June 2020 92

Data Templates 2019-20 (corporate) 148

Annual Report 2019-20 Annual Report 1

Annual Report Cover

Creative Commons licence © Commonwealth of Australia 2014

Annual Report 2019-20 Annual Report 2

ISSN: 2204-0773 (Print)

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Unless otherwise noted, copyright (and any other intellectual property rights, if any) in this publication is owned by the Commonwealth of Australia (referred to below as the Commonwealth).

Creative Commons licence

With the exception of the Coat of Arms, this publication is licensed under a Creative Commons Attribution 3.0 Australia Licence.

Creative Commons Attribution 3.0 Australia Licence is a standard form license agreement that allows you to copy, distribute, transmit and adapt this publication provided that you attribute the work. A summary of the licence terms is available from http://creativecommons.org/licenses/by/3.0/au/deed.en. The full licence terms are available from http://creativecommons.org/licenses/by/3.0/au/legalcode.

This document must be attributed as the Tiwi Land Council 2019 / 2020 Annual Report.

Andrew Tipungwuti Chief Executive Officer Pickataramoor HQ Ph: 08 8970 9373 Email: ceo@tiwilandcouncil.com

Web: www.tiwilandcouncil.com

Annual Report 2019-20 Authority for specific requirements for annual report 3

Authority for specific requirements for annual report Introduction Pursuant to Section 46 of the Public Governance, Performance and Accountability Act 2013, the accountable authority of the entity must prepare and give an annual report to the responsible Minister, for presentation to the Parliament, on the Land Council’s activities during the period.

Annual Report 2019-20 Enabling legislation 4

Enabling legislation Enabling legislation The Aboriginal Land Rights (Northern Territory) Act 1976 provides a grant to the Tiwi Land Trust, and is the enabling legislation of the Tiwi Land Council established by Special Gazette No.S162 of 18 August 1978.

Annual Report 2019-20 Responsible Minister 5

Responsible Minister Responsible Minister The Minister responsible for Tiwi Land Council was the Hon Ken Wyatt AM MP, Minister for Indigenous Australians.

Annual Report 2019-20 Letter of transmittal 6

Letter of transmittal Letter to Minister The Honourable Ken Wyatt AM MP

Minister for Indigenous Australians

PO Box 6100

Parliament House

Canberra ACT 2600

Dear Minister,

FORTY-FIRST ANNUAL REPORT

In accordance the Public Governance, Performance and Accountability Act 2013, I am pleased to present to you the forty-first annual report of the Tiwi Land Council for the period 1 July 2019 to 30 June 2020. The report includes a copy of our audited financial statements forwarded to you by the Australian National Audit Office, tabled at Tiwi Land Council Executive Management Committee meeting number 477 on the 29th October 2020.

Yours sincerely,

Gibson Farmer Illortaminni

Chairman

29th October 2020

Annual Report 2019-20 Contact 7

Contact A STATEMENT OF OUR PAST “The aboriginals of Bathurst and Melville islands remained a unified entity repelling any unwanted effects of alien contact, embracing others, and generally enjoying authority over their own lives and customs for a period of two centuries.”

(Krastins,V.“The Tiwi: A Culture Contact History of the Australian Aborigines on Bathurst and Melville Islands 1705-1942.” BA Hons Thesis, ANU:1972).

A STATEMENT OF PRESENT PURPOSE “The Tiwi Land Council represents all Tiwi people in the protection of our land, sea and

environment, while at the same time supporting sustainable economic development to improve Tiwi lives through employment, income, education and health opportunities.

Our reputation is founded on our cultural and leadership strengths, following in the footsteps of our visionary past Leaders.”

(Tiwi Land Council Leadership workshop. Chairman and Executive Managers. Pickataramoor, 27th and 28th of September 2016).

“We believe the Tiwi land Council’s purpose is to enable the Tiwi to acquire and manage land and promote economic and community development.”

(Corporate plan 2019-2023)

OUR VISION FOR THE FUTURE “Our vision is of an independent and resilient Tiwi society built on the orderly and well managed utilization of our natural and human resources through reliance upon our own management, maintenance and protection of unique cultural and natural resource values for the enjoyment and benefit of future generations of Tiwi.”

(Tiwi Land Council Meetings and Workshops developing the strategies and responsibilities leading to publication and ratification of the Tiwi Islands Regional Natural Resource Management Strategy,29th September 2003).

Annual Report 2019-20 Contact 8

CONTACT Mr Gibson Farmer Illortaminni

Chair of Tiwi Land Council

Email: chairman@tiwilandcouncil.com

Phone: (08) 8970 9373

Mail: PO Box 38545, Winnellie NT 0821

Annual Report 2019-20 Ministerial directions and government policy orders 9

Ministerial directions and government policy orders Ministerial directions To ensure transparency in the decision-making process of the Tiwi Land Council, no directions were issued by the responsible Minister, or other Minister(s), under the enabling legislation of the Tiwi land Council or any other legislation or legislative instruments.

Annual Report 2019-20 Annual performance statements 10

Annual performance statements Chair's Report

Chair: Gibson Farmer Illortaminni

CHAIR`S REPORT

Welcome to the 41st Annual Report, including our 41st unqualified audit.

I would like to take some time to pay my respects to our Tiwi families who have lost loved ones over the past twelve months. Quality Tiwi men and women all, who have left a legacy on our Tiwi lives,

with many leaving us far too early.

Annual Report 2019-20 Annual performance statements 11

The Tiwi Land Council has taken some time lately to reflect on what we have achieved this past 12 months. I can happily report that we have been doing some amazing work for the benefit of all Tiwi people.

Just some projects and achievements over the past 12 months that have come to fruition,

multimillion-dollar ferry pontoons, and welcome centre at Wurrumiyanga and Paru.

We continued to work to help secure the future of the Tiwi Forestry Project, Port Melville, and our Tiwi College continues to be a shining light in Indigenous Education.

Andrew Tipungwuti, as our first Tiwi CEO, embraced the role during this time. This was always part of our vision for Tiwi people to be elevated on merit to Management positions throughout the Islands and we hope other Tiwi people will follow in his footsteps.

Our TLC Executive Team is leading from the front as well, being involved in everything from

housing, Environmental, Sea and Land ranger programs, Training, Education, Health, Economic Development, and Culture, to help make a better life for our people.

I was humbled back in February 2018 to have been elected as TLC Chairman for a third term, with Leslie Tungatulum as Deputy Chairman. We look forward to working for you all as we have done in the past.

And finally, as noted at the top of this introduction, we have achieved an unqualified audit for the 40th year in a row to continue the excellence in governance demanded by our past leaders many

years ago.

We hope you enjoy our 2019/20 Annual Report and we look forward to the next twelve months of achievement for Tiwi people.

Muna,

Gibson Farmer Illortaminni Chairman 29th October 2020

Annual Report 2019-20 Annual performance statements 12

ANNUAL PERFORMANCE STATEMENT Executive Management CommitteeIntroductory Statement

The annual performance statement is for section 39(1)(b) of the Public Governance, Performance and Accountability Act 2013 for the 2018/19 financial year and accurately presents the Land

Council’s performance in accordance with section 39(2) of the Public Governance, Performance and Accountability Act 2013.

In our opinion, these annual performance statements are based on properly maintained records, accurately reflect the performance of the entity, and comply with subsection 39(2) of the Public Governance, Performance and Accountability Act 2013.

The Accountable Authority met at the Land Council Executive Management Committee meeting 477 on the 29th October 2020, held at Pirlangimpi.

Gibson Farmer Illortaminni

Chair

Tiwi Land Council 29th October 2020

Andrew Tipungwuti

Chief Executive Officer

Tiwi Land Council 29th October 2020

Tiwi Land Council Purpose

We believe the Tiwi land Council provides a continuation of those processes now affirmed in legislation; recognising our one language and common and distinct customs; our constant contact with each other and shared hunting grounds and ceremonies; our established practice of calling meetings and seeking the advice of our elders that have served our people for thousands of years,

Annual Report 2019-20 Annual performance statements 13

and is recognised and respected authority for the management, protection, and development of our interests.

Functions of the Tiwi Land Council are set out under enabling legislation, Aboriginal Land Rights (Northern Territory) Act 1976, being consultative, assistive, determinative, and informative in nature.

Summary of functions of the Tiwi Land Council under the enabling legislation;

· ascertain and express the wishes and interest of Aboriginals as to the management of Aboriginal land and the appropriate legislation concerning that land;

· protect the interests of traditional Aboriginals owners of and other Aborigines interested in Aboriginal land;

· assist Aboriginals in the protection of sacred sites on land and sea;

· consult Aboriginal traditional owners and others interested Aboriginal on any proposal relating to the use of Aboriginal land;

· negotiate with persons wanting to obtain an estate or interest in land where the land is held by a Land Trust;

· assist Aboriginals to carry out commercial activities in a manner that will not cause the Land Council to incur financial liability or receive financial benefit;

· where the land is a community living area assist the owner of that land in relation to any dealings on that land;

· arrange and pay for legal assistance to help Aboriginals pursue a land claim;

● compile and keep a register of names of the members of the Land Council, and the

members of the Land Trust;

· supervise and provide administrative support or other assistance to the Tiwi Aboriginal Land Trust;

· perform any function that is conferred by a law of the Northern Territory in respect to the

protection of sacred sites, access to Aboriginal land and the management of wildlife on Aboriginal land;

· the Land Council shall not take any action, including the giving or withholding of consent, in any matter concerning land managed by the Land trust, unless the land Council is satisfied that:

· the traditional Aboriginal owners of that land understand the purpose of the proposed action and have consented to it as a group; and

· any Aboriginal community or group that may be affected by the proposed action has been consulted;

· the Land Council has function pertaining to the method of endorsing or rejecting exploration and petroleum applications;

· the granting of section 19 leases; and

Annual Report 2019-20 Annual performance statements 14

· determination of the distribution of mining royalties’ equivalents.

Analysis of performance against purpose

The consistent decision-making approach, pertaining to decisions on matters of land, articulated on 1st June 1977 by Matthew Wonaeamirri, Eric Brooks, Hyacinth Tungatulum, Raphael Apuatimi, Cyril Rioli, a Special Meeting of Clan Leaders at Pularumpi, continues to lead to considerable practical discomfort in approval of the method of choice. We see this as an opportunity to display

the uniqueness and intricacies of Tiwi culture and will continue to forward this position.

Results

Performance criterion Traditional Owner Recognition

Tiwis have a connection between the mainland in and around Gunn Point, Tree Point, Darwin, and land South East of Darwin and desire to capture this information and recognition. With Tiwi burial sites in and around Tree Point, the Mantiyupwi clan look favourably on acquiring this freehold land or some other form of recognition in this area. To drive this process Land Council requested the engagement of an Anthropologist.

Criterion Source

Communication is referred to on page 8 of the Tiwi Land Council Corporate Plan 2019-2023. located at http://www.tiwilandcouncil.com/documents/Uploads/Corporate_Plan_2019-2023.docx.

Result against performance criterion

The TLC employed an Anthropologist who commenced in January 2020. Due to the COVID-19 Biosecurity shut-down, access to the Tiwi Islands was cut-off for a couple of months. Prior to the shut-down, as this was the first time the Land Council had ever employed an Anthropologist, effort was made by the employee to meet with the TLC Executive Management Committee, Full Land Council, and clan groups at various forums to map out a comprehensive work plan for the upcoming year. These consultative forums provided an opportunity to ascertain the various

priorities of the Tiwi people and elaborate more on the objectives laid out in the TLC Corporate Plan and TLC Annual Report. The Anthropologist work plan was divided into several key areas including: Cultural Heritage Management; Mainland Darwin Research; Land Use/Access Requests and consultations; Traditional Owner Identification; Repatriation of Tiwi Cultural Materials and Knowledge; Ranger Support; and Other.

The Anthropologist facilitated a Digital Sharing Agreement between the Aboriginal Areas Protection Authority (AAPA) and TLC on behalf of the Rangers to access spatial data relating to the location and extent of sacred sites known by AAPA in the Tiwi Islands. She also undertook desktop

research and began consultations with senior Tiwi people pertaining to the role and cultural affiliation of Tiwi to areas nearby Mainland Darwin, including the Gunn Point Peninsula, Tree Point, and Mindil Beach. The Anthropologist met regularly with the Tiwi Land and Marine Rangers who are at the forefront of managing sacred sites. As per the TLC Annual Report 2018-19, the Anthropologist also undertook a major evaluation of how TLC manages land-use requests and procedures. This work is integral to the strategy of managing land-sacred sites and will be reviewed in collaboration with TLC and Tiwi landowners in the next Financial Year.

Annual Report 2019-20 Annual performance statements 15

Performance criterion Managing Land and Mining

Traditional owners will be sought to express their wishes, in accordance with the Aboriginal Lands Rights (Northern Territory) Act pertaining to the issuance or otherwise of exploration leases on Tiwi Aboriginal Land Trust land.

Criterion Source

Communication is referred to on page 8 of the Tiwi Land Council Corporate Plan 2019-2023.

located at http://www.tiwilandcouncil.com/documents/Uploads/Corporate_Plan_2019-2023.docx.

Result against performance criterion

Traditional owners of the Yimpinari land-owning group agreed to allow Rio Tinto access to the area within Exploration Licence Application 27644 for the purpose of “pre exploration” activities. Traditional owners escorted Rio Tinto representatives in November 2019 to conduct hand auger sampling at various sites of interest. The results of these activities were to be presented to the Yimpinari clan group in March 2020 however due to the COVID-19 restrictions, the meeting was cancelled and no further activity has taken place. Rio Tinto has indicated that they will continue discussions with the Yimpinari clan group about the initial results and future activities when COVID-19 restrictions are eased.

The Tiwi Land Council employed a Resources and Environmental Officer in November 2019 to support traditional landowners to engage with external mining parties as well as to assist in the management of Tiwi held mineral titles.

In February 2020, the Tiwi Land Council, on behalf of traditional landowners successfully negotiated the transfer of all mineral titles previously held by MZI Resources Ltd and the titles are now held by Tiwi Resources Pty Ltd. Initial desktop assessment of previous results for the titles indicated that there may be limited potential for heavy mineral mining within several of the titles, however, there is significant interest in the “Kilimaraka” sand dune system on the southwestern

coast of Bathurst Island within EL24329. On ground assessments of each of the sites has commenced with findings to be presented to clan group meetings, allowing informed decisions to be made on the future of the titles. Several areas are still to be assessed however the focus has moved from heavy mineral only to sand extraction. Further work will be required to understand the volumes of sand that are available as well as the potential markets for the sand.

Tiwi Resources titles that were previously held by MZI Resources Ltd.

1. EL23862 - Highlighted with orange boundary 39 blocks

2. EL24329 - Highlighted with yellow boundary 28 blocks

3. EL24851 - Highlighted with blue boundary 12 blocks

4. ML24510 - Shaded in blue 821.7ha

5. ML24511 - Shaded in red 909.4ha

Annual Report 2019-20 Annual performance statements 16

Performance criterion communication

Tiwi communication focuses upon the spoken language allowing comprehensive communicative acts to be undertaken during meetings. Publication of written material, of matters of interest to the Tiwi is produced, with distribution in excess of 1,200 copies on a bi-monthly cycle.

Criterion Source

Communication is referred to on page 8 of the Tiwi Land Council Corporate Plan 2019-2023.

located at http://www.tiwilandcouncil.com/documents/Uploads/Corporate_Plan_2019-2023.docx.

Result against performance criterion

Annual Report 2019-20 Annual performance statements 17

Criterion Budget Performance

Measure

Actual Performance Measure

Comment

Land Council Meeting

6 7

Executive Management Committee

12 5

Consultative Committee

Attendance at consultative committee meetings at least half-yearly

6 Consultative committees are established in

the 4 areas of township leasing, (Wurrumiyanga, Milikapiti and Ranku, and Pirlangimpi), with Land Development Corporation and Department of Fisheries and Primary Industries.

Family Trust Meeting

Attend family trust meetings twice yearly 12

Publications Production of: Bi-

monthly newsletter

The Tiwi 6

Annual Report 1

Audit Financial Report 1

Performance criterion education

Familiarisation by the governing body of the scope and power afforded to the Tiwi Land Council under its enabling legislation is aimed at aiding the decision-making process. Responsibilities of

members and officeholders imposed upon Government entities under the Public Governance, Performance and Accountability Act 2013 and associated Rules, have provided a stable foundation for dealing with accountability and transparency.

Criterion Source

Communication is referred to on page 8 of the Tiwi Land Council Corporate Plan 2019-2023. located at http://www.tiwilandcouncil.com/documents/Uploads/Corporate_Plan_2019-2023.docx.

Result against performance criterion

Annual Report 2019-20 Annual performance statements 18

Criterion Budget Performance

Measure

Actual Performance Measure

Comment

Familiarisation with legislation Training in Executive Management

· General Corporate governance

· PGPA Act and Rules

· ALRA Act

In house general accounting concepts and distinguishing income, expense, asset, liabilities, and equity.

Method of choice Trustee and delegates to review every six months

Revisit the method of choice, approach in determination remains consistent since the commencement of the land council in 1978.

Tiwi continues to maintain its decision-making process pertaining to land and will pursue consistency of their approach with incorporation within the method of choice.

Meetings of Land Council Review every six months:

· Process on convening meetings, defining what is a quorum of a meeting

· Confirm that a question is to be settled by a majority of votes of members present and voting

· Circumstances when the presiding member has a casting vote

· Review the written rules of convening and conduct of meetings that have been approved by the Minister

Outline of sections 31(1) to (4) of the ALRA, determines who may call meetings and the necessary numbers that met the quorum requirements.

Questions arising at meetings shall be decided by majority section 31(5) of the ALRA.

Under section 31(6) the presiding member of a land council meeting has a casting vote in the case of an even vote count.

Draft document draw, further matters dealing with co-opted and proxy participation.

Meeting protocols and framework development of agenda has increased meeting efficiency, aiding in focusing on agenda items and developing respectful forums and sound debating of issues.

Meeting rules including the inclusion of proxies is in a development and applicability phase.

Community Corporation

Training of Executive Management Committee

General corporate governance

General financial interpretation

Director’s roles and responsibilities

Development of draft document, Protocols: dealing with Tiwi and Associated Entities.

Operational overview financial reports have been presented by business entities.

In house general assessment of corporate governance focused on Tiwi entities

Draft protocols have been developed by an external party, highlighting the separation of duties of associated entities.

Related party disclosures in financial accounts in 2019-20, as required by accounting standards, will require continued work in the

Annual Report 2019-20 Annual performance statements 19

that seek assistance from Land Council coming year on the foundations created.

Annual Report 2019-20 Annual performance statements 20

Criterion Budget Performance

Measure

Actual Performance Measure Comment

Strategy Traditional Owner Recognition

Tiwi Land Council under its budget estimate has requested to engage an anthropologist.

Employment Contract. Commenced on 13

th

January 2020.

COVID-19 saw restricted travel to the Islands for a four-month period.

Collecting information and stories of senior living community members pertaining to the role and connection of Tiwi on land in and around Gunn Point, Tree Point, Darwin and land South East of Darwin.

Stakeholder engagement with Traditional Owners and relevant heritage bodies.

Consultation occurred and research collated with stakeholders including Mantiyupwi clan members, senior Tiwi knowledge holders, Aboriginal Areas Protection Authority (AAPA), Northern Land Council (NLC), and TLC Executive Board.

COVID-19 saw restricted travel to the Islands for a four-month period.

In seeking information about Tree Point, the anthropologist will work close with the Mantiyupwi clan and be required to communicate with Durduga Tree Point Aboriginal Association Incorporated. Mantiyupwi clan will also need to take direction on their options in securing land at Tree Point currently held by

Durduga Tree Point

Stakeholder engagement with Traditional Owners and relevant bodies.

Consultation commenced and research collated with stakeholders including Mantiyupwi clan members, senior Tiwi knowledge holders, Aboriginal Areas Protection Authority (AAPA), Northern Land Council (NLC), and TLC Executive Board. Research was

undertaken to

COVID-19 and sorry business put formal negotiations on-hold.

Annual Report 2019-20 Annual performance statements 21

Aboriginal Association Incorporated.

understand the historic and current relationship between Tiwi people and Durduga Tree Point Aboriginal Association Incorporated.

Strategy Managing Land-Sacred Sites

Tiwi Land Council will continue in their assistance in the protection of sacred sites and areas of significance both on land and in the sea.

Stakeholder engagement with Traditional Owners, Tiwi Islands Land and Marine Rangers and relevant heritage bodies.

Consultation commenced with stakeholders including clan groups, Tiwi Rangers, Aboriginal Areas Protection Authority (AAPA), Patakijiyali Museum, NT Heritage Branch and Northern Land Council.

Fortnightly meetings occurred with the Anthropologist and Tiwi Rangers to facilitate discussions about cultural heritage management. This included incorporating site protection into the forthcoming Indigenous Protected Area (IPA) Consultation Phase and IPA Plan of Management.

TLC signed a digital data

sharing agreement in

COVID-19 saw restricted travel to the Islands for a four-month period.

Annual Report 2019-20 Annual performance statements 22

June 2020 with Aboriginal Areas Protection Authority (AAPA) on behalf of the Tiwi Rangers to streamline access to AAPA-controlled sacred sites data for the Tiwi Islands.

Most of the land under title of the Tiwi Aboriginal Land Trust is subject to mining exploration applications, with the entire area under title subject to a petroleum exploration permit application, continuing determination and consultations with traditional owners pertaining to sacred sites and significant areas will be undertaken.

Stakeholder engagement with Traditional Owners and facilitation of their free, prior and informed consent.

Pre-exploration activities commenced in December 2019 with initial results and future activities scheduled to be held in early 2020. Unfortunately, due to COVID-19 restrictions further discussions with clan groups and Rio Tinto were put on hold.

COVID-19 saw restricted travel to the Islands for a four-month period.

As mapping technologies improve and become operationally viable better use of them will be made.

Facilitate Traditional Owner access to historic maps of the Tiwi Islands and generate new maps of cultural and ecological significance.

Consultation commenced with stakeholders including Aboriginal Areas Protection Authority (AAPA), Northern Land Council, Tiwi Islands Land and Marine Rangers, and Indigenous Protected Area (IPA) representatives about

accessing and producing

The Indigenous Mapping Workshop was re-scheduled due to COVID-19 and moved online in October 2020. More information about the workshop can be found at: https://www.imwaustralia.co m/

Annual Report 2019-20 Annual performance statements 23

site data for th

e Tiwi

Islands.

TLC signed a digital data sharing agreement in June 2020 with Aboriginal Areas Protection Authority (AAPA) on behalf of the Tiwi Rangers to streamline access to AAPA-controlled sacred sites data for the Tiwi Islands. This included generating maps of sacred sites, which were then shared with the Rangers to assist in their cultural heritage and natural resource management.

TLC collaborated with the NT Lands and Planning Branch of the Dept of Infrastructure, Planning and Logistics (DIPL) in February 2020 to digitise a series of historic clan boundaries maps.

TLC applied for and secured spaces to partake of the Indigenous Mapping Workshop in Melbourne.

Annual Report 2019-20 Annual performance statements 24

Strategy Managing Land -Mining

Concentration of attention will focus on negotiation of Exploration Licence Application 27644, the area bound in blue below. The applicant, Rio Tinto Exploration Pty, with an area under application consists of 425 blocks. Yimpinari land owning group, will consider matters under application and associated opportunities pertaining to with mining services. Formal negotiations will continue and are scheduled to continue in the latter half of August 2019.

Negotiations between Rio Tinto Exploration and Yimpinari land owning group to continue.

Pre exploration activities commenced in December 2019 with initial results and future activities scheduled to be held in early 2020. Unfortunately, due to COVID-19 restrictions further discussions or pre exploration activities were put on hold.

COVID-19 put formal negotiations on hold.

Tiwi land Council will investigate opportunities for the potential transfer of exploration licences to the Tiwi’s for the purpose for owning their exploration licences and potential mining associated with this opportunity.

Investigate opportunities to transfer existing exploration licences so that they can be held by Tiwi.

All existing exploration and mineral titles previously held by MZI were successfully negotiated to be transferred to Tiwi Resources in February 2020. Titles include, EL23862, El24329, EL24851, ML24510 and ML24511

Annual Report 2019-20 Annual performance statements 25

Strategy - Education

Governance arrangements include a Full Land Council and an Executive Committee which sets policy and makes decisions of its functions under the Aboriginal Land Rights (Northern Territory) Act 1976.

Duties identified by the Executive Management Committee which must be undertaken by an accountable authority are;

1. govern the Tiwi Land Council in a way that promotes the proper use and management of public resources; the achievement of the purposes of the Land Council; and the financial stability of the Land Council, considering the effect of decisions on public resources generally;

2. maintain and establish appropriate risk oversight and

Tiwi Land Council prepared a budget estimate for the financial year 2020/2021 reflecting an underspend in the current financial year 2019/2020.

To support fraud risk management Tiwi Land Council refers to:

● Code of Conduct

● Register and statement of pecuniary interest of members

● Risk

Management Strategy

● Terms and conditions of members

● Terms and conditions of Trustees

● Independent Audit Committee Charter

Annual Report 2019-20 Annual performance statements 26

management of the entity; appropriate systems of internal control; and ensure officials comply with finance law;

3. encourage officials of the entity to cooperate with others to achieve common objectives;

4. when imposing requirements on the use or management of public resources, consider the risks associated with this, and the effects of, imposing those requirements;

●

Employment Contracts

Tiwi Land Council’s Method of Choice has been raised at Executive Management Committee and Land Council Meetings since October 2019, to inform on the nomination and recommendation process of Land Council members due prior to 17

th December 2020.

Annual Report 2019-20 Annual performance statements 27

5.

keeping the responsible Minister and the Finance Minister informed of the activities of the Land Council;

6. taking all

reasonable measures to prevent, detect and deal with fraud relating to the Land Council.

Strategy - Communication

For the Land Council to articulate and express the needs, objectives, and traditional decision-making techniques of the traditional owners, its principle form of communication will be by direct personal communication.

Support clan meeting. Tiwi land Council supports the facilitation of clan meetings and presents information and seeks consent or otherwise in matters dealing with interests in land.

Enhanced communication is expected to be

Recruitment, engagement and retention of or like

Natural Resources Support Officer

Natural Resources Support Officer commenced

Annual Report 2019-20 Annual performance statements 28

developed with the introduction of the following positions, which have been identified by the Tiwi as value adding and consistent to their approach of land management;

● General Manager

● Receptionist Administration Officer

● Anthropologist Officer

● Resources and Environmental Officer

● Combined Principal Legal Officer/CFO

● Administrative Officer

titled positions perfor

ming

the role of:

● General Manager

● Receptionist Administration Officer

● Anthropologist Officer

● Resources and Environmental Officer

● Combined Principal Legal Officer/CFO

● Administrative Officer

commenced employment on 20

th January 2020

Resources and Environmental Officer commenced employment on 12

th November 2020. Anthropologist Officer commenced on 13

th

January 2020.

Combined Principal Legal Officer/CFO - retained

Administrative Officer -retained

General Manager Commenced on 17

th

February 2020.

employment on 20

th January

2020

Resources and Environmental Officer commenced employment on 12

th November 2020.

August 2018 saw the launch of an enhanced website, with a fully integrated permit system. The site contains a wealth of information and is a useful resource for those

seeking background

Presentation, accessibility, and transparency of information for external users when dealing with the land council

During COVID-19, joint processing of Remote Essential Workers Permit Applications, with the remote travel section of the Northern Territory Government, displayed

the adaptable benefits of

Annual Report 2019-20 Annual performance statements 29

information on the Tiwi Island and Culture.

the permit system. With over 600 AREW permits been issued, without the need to create software.

The bi-monthly publication of ‘Tiwi News’ (also to be available on the website) will continue to assist the land council to communicate back to the wider community on Tiwi events that the land council has assisted in.

Produce 6 editions on topics relating to:

● cultural matters,

● land & marine rangers,

● grant programs,

● service providers, and

● researchers.

6 editions were published in 2020 financial year with the production, on average of 1,200 hard copies.

Online readers can subscribe, at a click of a button.

Current edition and all prior editions can be found at: https://tiwilandcouncil.com/in dex.cfm?fuseaction=page&p =271&l=2&id=67&smid=189

The information system, SharePoint, has been deployed, this should assist with the retention of information and increasing workflow through collaborative working projects. Further, digitisation of archived records, estimated to be 300,000 pages, is scheduled for July 2019, which will bring the land council in line with the digitisation requirements by June 2020.

SharePoint is a tool for storing, managing, and organising critical documents. Documents stored in SharePoint are secure, protected from deletion and overwriting and can be tagged with metadata and retention policies allowing users to find the right content at the right time.

SharePoint has allowed great efficiency in working collaboratively of staff, in preparing presentation and other works.

Retrieval of information can be accessed by staff that has a relevant interest in the digitised information.

Automation processes have been established to assist with the filing of information.

Further training of existing staff and budgeted new positions should to place to keep abreast of improved collaborative tools within the system. There is a potential to move from E3 to E5 licencing.

Annual Report 2019-20 Annual performance statements 30

Some oversized documents and maps still require digitisation.

Strategy - Private Economy

Income streams flowing from the private economy in the form of lease and royalty payments will be encouraged to be paid at times that will not lead to inference with children attendance at school, or to those that have demonstrated at least 80% school attendance of those children under their care.

Distribute lease and rent payments to minimise the attendance of children at school.

Lease and rent payments made during the year, including interest accrued prior to distribution, was $2,015,234.35.

A majority of distributions have been spent on economic or community development projects

Direct education is offered by the Tiwi Education Board at Tiwi College, a boarding school based at Pickartaramor offering education to year 12 level. The importance of on island education for the next generation has seen the opening of a school at Ranku. Plans are to increase student numbers. These centres of excellence will generate future leaders of the Land

Tiwi College to provide quality education in the Classroom, Family Group Home, and Academy.

Many of the goals for the year were achieved including:

· A whole school focus on reading;

· Completing whole school Berry Street Training and implementing this school-wide;

· Aligning our Family Group Home practices with national boarding standards;

Annual Report 2019-20 Annual performance statements 31

Council that a highly skilled.

· Continuing the College Building Program as part of our growth phase;

· Strengthening Tiwi Academy program with a particular focus on Culture;

Tiwi clan group that made investments in support of the Tiwi Plantations Corporation, are well-positioned to receive their corpus in the coming years, whilst still receiving a return on their investment. Commonwealth government budget announcements include the allocation of $60m for seal roads on the Tiwi Islands, with the forestry operations to benefit from this process.

Quarterly review of operations presented by Tiwi Plantation Corporation to Tiwi Land Council

Exporting of woodchips significantly declined due to a comparable decline in worldwide demand at the onset of COVID-19.

Discussions have commenced with the Northern Territory Government regarding road construction with the program delivery hindered each year by the wet season and monsoonal rains. Roll out of the project is listed for 10 years, the Land Council is seeking an accelerated delivery of seal roads on Melville Island.

Tiwi Resources, Tiwi Resources Pty Ltd as Trustee for the Tiwi Resources Trust, have recently entered an arrangement known as, Tiwi Islands Savanna

Engage Tiwi Resources to deliver:

● land and marine ranger program including the Science

Land and Marine Ranger continue to assist in preserving the sea life, flora, and fauna on the Tiwi Islands.

Ranger fire management

has secured the

The Natural Resources Support Officer was employed on 20

th January

2020. The Natural Resources Support Officer has worked with Rangers

Annual Report 2019-20 Annual performance statements 32

Burning for Greenhouse Gas Abatement, with the Indigenous Land Corporation for creating Kyoto Australian Carbon Credit Units, (KACCU), through the burning of the Tiwi’s land. This commercialisation of land and ranger interaction with the land has seen a proposal made by the ranger program to sit entirely outside the Tiwi Land Council.

Reference Committee,

● work with researchers,

● development of economically viable projects that engage land or sea rangers.

following Kyoto Australian Carbon Credit Units, (KACCU):

Units Issued in Fin Year 2018/19 - 112,605

Units Issued in Fin Year 2019/20 - 13,430

and external consultants, on the IPA consultation process.

Annual Report 2019-20 Annual performance statements 33

Annual reporting requirements Basis: Section 46 of the Public Governance, Performance and Accountability Act 2013 requires preparation of an Annual Report.

Financial Statements: This report contains our prepared financial statements, including the Auditor- General`s report on those financial statements.

Report of Operations: Public Governance, Performance and Accountability (PGPA) Rule 2014.

This report contains that detail required.

Staff Retained and Employed The Land Council is required to employ permanent staff. During the 2019/20 Financial Year it directly employed eleven persons:

1. Chief Executive Officer, Andrew Tipungwuti.

2. Advisor to the Accountable Authority, Garry Cross.

3. General Manager, Murray MacAllister.

4. Chief Financial Officer and Principal Legal Officer, Derek Mayger.

5. Registrar of Traditional Owners, Emma Kerinauia.

6. Finance Manager, Josephine Martens.

7. Senior Administration Officer, Leonie Melder.

8. Resource and Environment Officer, Murray Knyvett.

9. Anthropologist, Leslie Pyne.

10. Natural Resource Support Officer, Dominique Michel.

Review of operations and future prospects The functions of the Land Council are described at Section 23 of the enabling legislation and refer to the good management, protection, and development of land pursuant to the express wishes of those who own the land, having regard to the opinions of others who also live on that land. Timeliness, resource allocation, and priority protection mandates are also provided at Section

23AA.

To implement the functions of the Land Council with increased efficiency and efficacy, training has

Annual Report 2019-20 Annual performance statements 34

been identified as strategic development, focus on corporate governance, financial management, and statutory legislation and regulations interpretation.

Land Council will continue the well-respected natural resource management of the Tiwi Islands, along with any negotiations pertaining to exploration licence applications, petroleum exploration permit applications and section 19 leases with traditional owners and interested businesses.

In 2020-2021 it is anticipated that the Tiwi private economy will employ increased Tiwi’s in real jobs, creating income streams on investments. The Land Council looks forward to assisting these enterprises in accordance with section 23(ea) of the Aboriginal Land Rights (Northern Territory) Act 1976.

We are entering a new phase, with the Executive Management Committee setting a strong foundation for the future direction of the Tiwi Land Council. With appointments of land council members under the method of choice due by mid-December 2020, there is a potential of changes

in the composition to the Executive Management Committee.

Performance Through the past decade, the Land Council has adopted key performance indicators integrated within the outcome budgeting and financial management process.

Annual Report 2019-20 Annual performance statements 35

Note - Where appropriate a reference to Land also refers to Sea or other Waterways secured as a result of High Court determinations 2007/08.

Performance is measured and monitored within these output groups.

Annual Report 2019-20 Annual performance statements 36

Financial resources and application Detailed audited financial statements are attached. In summary, the Land Council received $5,765,873 from the Commonwealth in section 64(1) funding, with carried forward funding of $1,662,229 and earnings of $85,373, totalling $7,513,475. It was allocated during the financial year

against the five output groups as illustrated in the charts below:

Annual Report 2019-20 Annual performance statements 37

Analysis of Performance Tiwi Land Council expended funds in accordance with approved estimates, sections 34 and 35 of the Aboriginal Land Rights (Northern Territory) Act 1976, with total expenditure of $3,493,258 below budget. Commitment to purchase at the end of June 2020 of 16 COVID-19 homeland / outstation

storage facility was $1,000,000, these good and service were not received by the 30 June 2020 and had not been recorded in the accounts.

Surplus for the year ending 30 June 2020 of $2,485,984 (2019: $1,813,088 surplus) included $338,857 (2019: $265,864) of depreciation non-cash expense, with cash increase of $1,774,559 (2019: $378,706 increase) to $4,163,535 (2019: $2,388,976) representing 58.3% (2019: 50.7%) of equity.

Funds received under s64(4) of the ALR Act, for the purchase of an office, were recognized as

income of $207,621 (2019: $642,086) and as prepayments received of $0 (2019: $207,621) in 2020 financial year.

In addition to these funds, the Land Council also applies for and is in receipt of grants, significantly

Annual Report 2019-20 Annual performance statements 38

applied for management and environmental compliance in the use of land. Grant totals are reflected in our financial statements and noted in the Principal Output Group.

LAND SEA AND NATURAL RESOURCE MANAGEMENT SUPPORT SERVICES Our vision is of an independent and resilient Tiwi society built on the orderly and well-managed

utilisation of our natural resources. Inherent in this is the maintenance and protection of our unique cultural and natural resource values for the enjoyment and benefit of future generations of Tiwi.

A significant outcome for the year was entering into an agreement with Inpex (delivered through the Indigenous Land Corporation) to provide fire management funding to the Tiwi Ranger program up until 2021. This is the culmination of nearly 10 years work by the Tiwi Land Council partnering with research organisations to determine the science; and focusing Ranger work programs on changing burning regimes in order to reduce greenhouse gases and, subsequently, generate carbon credits. In return for operational funding, Inpex will receive up to the same value in Kyoto compliant carbon

credits. Additional credits generated in any given year will remain with Tiwi.

Under current market conditions, credits generated by the Tiwi Fire Project are not sufficient to fund the entire Land and Marine Ranger programs. In 2017-18 the Commonwealth Government provided one year of funding to the Tiwi Land Rangers and Tiwi Marine Rangers through the Indigenous Advancement Strategy and Working on Country, respectively. As a result, Land Rangers were placed back onto full-time wages, and two vacant positions were filled. Marine Ranger staffing remained at 4 positions.

Successful negotiations with the Commonwealth Government resulted in a commitment to provide Ranger funding at the current level for a further three years to 2021. It is anticipated that income from fire management will be diverted to fill the gap in Marine Ranger support for Bathurst Island, however, funds for capital equipment still need to be sourced.

While fire management was a primary focus for the year, work continued in conventional areas such as weed and feral animal control, quarantine monitoring, marine debris surveys, and clean-ups, threatened species monitoring, coastal and land-based patrols, pre-development surveys, and

support for visiting researchers. Weed and feral animal control activities will increase from 2018 due to additional funding support from the NT Government Ranger Grants program for Melville Island feral pig control, tramp ant management, and WONS weed management.

Tiwi Ranger professional development activities continued and included attendance and/or contribution to:

Annual Report 2019-20 Annual performance statements 39

· Territory NRM Conference in Darwin.

· National forum on North Australian savanna.

· Workshops on best practice prescribed burning; climate change adaption.

· Committees; including Tiwi Coastal Waters Consultative Committee, Tiwi/University of Melbourne Science Reference Committee, Tiwi Island Fire and Weed Committee, TLC Executive Committee, Bushfires NT Arnhem Regional Committee, Bushfires NT Committee.

· Hosting visits from PM&C staff, Commonwealth Ministers and overseas Ambassadors.

· Carrying out joint patrols with NT Fisheries.

· Accredited and non-accredited training in WHS, bio-security, fuel spills, weed treatment and chemical handling, navigation, incendiary use, and best practice prescribed burning. One Marine Ranger qualified with Certificate II in Fisheries Compliance, bringing the complement to all 4 Marine Rangers.

Significant gains were made during the year in integrated land use planning and strategic management. A successful ARC Linkage grant application will bring together Tiwi Landowners with high-quality researchers from several universities to develop Tiwi capacity for making land-use

decisions on a landscape scale. A prospectus was also produced in support of an Indigenous Protected Area (IPA) on the Tiwi Islands, and the Land Council will apply for an IPA in the latter part of 2018 when the Commonwealth Government calls for applications.

Research partnerships and projects continued to flourish throughout 2018-198, and the Tiwi Land Council/University of Melbourne Science Reference Committee (SRC) met twice during the year. Two projects assessing mammal and seedling responses to different fire regimes were completed and results presented to the SRC. Other projects under discussion or underway include assessing the potential to manage feral cat impact through fire management, the response of olive ridley turtle

hatchlings to inundation from rising sea levels, impacts of recreational fishing in local Tiwi waters, and several projects assessing threats and management opportunities for small mammal populations. The long-standing research relationship with CSIRO continued through studies on carbon sequestration and biodiversity in 18 experimental plots subjected to different fire treatments.

The Tiwi Land Council's Land Use Request process was maintained, ensuring that environmental matters are considered prior to any natural resource use or modification and that landowners are adequately consulted. A review of the Land Use Request process was undertaken in 2019-20. The

new Researcher Protocols were successfully implemented and have been well received by researchers, who all agreed to the conditions set out. The Protocols have now been used as a template for other areas such as Media, recreational fishers and general visitors.

Annual Report 2019-20 Annual performance statements 40

Details of consultants engaged Funded by the Department of Local Government, Housing and Community Development, Northern Territory Government, Elton Consulting Group Pty Ltd, has been engaged by the Land Council, to assist the Munupi clan to establish an Aboriginal Corporation with a strategy and business plan.

Once these aims are achieved, the new Aboriginal Corporation may receive a township advance payment and economic and development grant funds of $4,041,588, consisting of $4,000,000 of initial combined funds and accumulated interest as at 30 June 2020.

Munupi Strategic Planning:

· Elton Consulting Group Pty Ltd $69,392

Grants received

Annual Report 2019-20 Annual performance statements 41

Funding stream & project Project/purpose Estimated Budget 2019/20

Amount received 2019/20

ABA ABA- Land & Sea $818,310.00 $818,310.00

Australian Taxation Office Cash Flow Boost Rebate

$50,000.00 $50,000.00 National Indigenous Australians Agency National Landcare Program -IPA

$160,000.00 $160,000.00 Department of Environment and Natural Resources

OGR- Dept - Outliers $99,023.00 $99,023.00 Depart of Infrastructure Reg Development & Cities

ORG- BBRF $2,962,947.00 $2,962,947.00 NT Fisheries OIN- Marine Ranger Programme $138,621.65 $138,621.65 Total $4,228,901.65 $4,228,901.65

Annual Report 2019-20 Annual performance statements 42

Fee for service received section 37(2) Payor Received by Tiwi

Land Council

2019/2020

Nil

Total NIL

Permit Administration 2019/20 Authority to issue permits is provided under the Aboriginal Land Act 2010 (NT) amended. Tiwi

requires that there be an on-island resident person or organisation willing to undertake responsibility for the visitor and the visit. We also attach some quarantine restrictions to permits in regard to feral animals, invasive weeds, and other documented and advised environmental risks.

Trends over the last 40 years illustrate changing patterns and influences upon owners and residents of the Tiwi Islands. The total number of known annual visitors barely exceeded 1000 people in the period from 1978 to 1993. Numbers reached a peak of over 7000 by 2008 and have collapsed again to pre-2000 levels.

Fishing tourists managed by our Tiwi owned Tiwi Islands Adventures from their fishing lodges are a significant reason for visitor numbers. There is also some evidence of increasing tourist numbers to the Islands as a result of affordable sea ferry fares on the professionally operated service which commenced in 2014. The operators, Sealink, have recently with our landowners and Tiwi Islands Adventures to expand the tourism experience and attractions. COVID-19 restrictions of movement of people into the Northern Territory and the Tiwi Islands have seen a lower number of visitors in 2020.

Permits are the process of the Permission Principle that underwrites Tiwi traditional governance

now being more strongly asserted by the current generation of leaders and landowners.

As part of updating the Tiwi Land Council website, the online permit application process was completely restructured during the year. New permit types were identified that better reflect Landowner approval processes, and the online applications now require uploads of project summaries, agreement to conditions, and project results. The new system went live in August 2018 and has streamlined approval processes, reducing staff time, and allow immediate access to information about visitors and projects.

Annual Report 2019-20 Annual performance statements 43

Following agreement from the National Cabinet, the movement into certain remote areas is being restricted to protect some of our most vulnerable Australians.

From 11:59 pm Thursday 26 March 2020, anyone wishing to enter designated areas will need to self-isolate for 14 days before they can enter. This is a requirement that will be made by the Minister for Health under the Commonwealth’s Biosecurity Act 2015 and includes residents of communities in these areas.

Exemptions to the travel restrictions for people entering to supply and deliver essential services and supplies continued to the Tiwi islands. The Tiwi Land Council issued 594 Approved Remote Essential Workers Permit during this time.

ECONOMIC DEVELOPMENT AND COMMERCIAL SERVICES The Land Council strategy over many decades has sought to found and facilitate a Tiwi private economy. 18.5% of expenditure targets those industries and activities capable of providing jobs and a viable Tiwi economic future. The land, and assets upon the land (other than land under lease), is

owned and held by the Tiwi Aboriginal Land Trust. The only organisation able to direct and operate that Trust is the Tiwi Land Council. Since the 1980`s Landowners, in development of their private economy, have been required to take commercial risks - something the Land Council is prevented from entertaining by law. Landowners have developed their own private trustee corporations, each having beneficial purposes, to manage and develop their assets, including plantations, commercial sub-divisions, and multiplier industry and activity linked to these core industries and a private company to manage the port.

Tiwi Enterprises Tiwi Enterprises Administration Pty Ltd, formerly Tiwi Enterprises Pty Ltd, was established in 2007

by the 8 Tiwi Land Groups to provide expertise, develop, facilitate and manage economic development opportunities, many of these as a result of Township Leasing at Wurrumiyanga and with their the Mantiyupwi owners. Tiwi Enterprises Administration Pty Ltd has grown significantly since its inception, and throughout 2019-20 has been going through a strategic planning process to assist with managing this growth into the future. As a result of this strategic planning, the Directors of Tiwi Enterprises have elected to start a new company (Tiwi Enterprises Ltd) which will be a ‘Not for Profit Company’. The business commenced trading from 1 July 2019. The existing Directors will continue in their existing roles of representing the eight Tiwi families.

Activities of Tiwi Enterprises in 2019-20 are summarized below:

Annual Report 2019-20 Annual performance statements 44

Management of Mantiyupwi projects, including

Mantiyupwi Motel now has 42 self-contained single units available for visitors.

Shopping Centre, Wurrumiyanga - has now been open for business for 6 years. It is a busy complex and Tiwi Enterprises provides the cleaning service. Landlord support services for

Mantiyupwi Pty Ltd property is on-going and running well.

Workshops

Garage has the dual purpose of keeping the hire fleet in good repair as well as providing mechanical workshop services to the community.

The Milikapiti Workshop has been established to not only service the Milikapiti community but to maintain the Tuparipiya Bus Service fleet.

Small Business initiatives

Hire car service - now have a fleet of 9 cars, all based in Wurrumiyanga. Two of the vehicles are owned by Tiwi Landowner organisations and are managed by Tiwi Enterprises. Garden and maintenance service established in early 2012.

Management and administration of grants for the operations of:

ILC Milikapiti Nursery/Farm - employs 6 Tiwi staff.

Tuparipiya Bus Service

The bus service commenced with the support of contract manager, Katherine Coaches.

After 3 years the service is now managed in house. Based in Milikapiti, the service provides regular transport between Milikapiti, Paru, and Pirlangimpi, and operates 6 days per week, fitting in with the Sealink ferry service which runs 3 times a week from Darwin. We also provide charters upon

request. The fleet consists of 2 x 4WD 28-seater buses, and 2 x 9-seater Troop Carriers.

Nguiu Barge Facility

The barge facility is managed on behalf of the NT Government. In its third year of operations, we provide freight service to the community, including businesses, that ensures freight is delivered in a

Annual Report 2019-20 Annual performance statements 45

timely and safe manner. The service has provided efficiencies for barge companies who provide regular delivery services to the islands and can unload their cargo at any time of the day, knowing that it will be kept in a secure facility. Chartered barge deliveries are also catered for.

Civil Works

The civil works team has had a consistent year of works on Bathurst Island and Melville Island. Our team has been heavily involved in the works to raise the foundations to create the new visitor centre as part of the Pontoon project, which was officially opened by Senator Sam McMahon.

Maintenance Service

On-going maintenance of Mantiupwyi owned properties has allowed for this part of the business to grow. Other local businesses have undertaken new works with the maintenance team and with constant increases in opportunity allows for this part of the business to grow further during

2020/2021 financial year

Tiwi Plantation Corporation and Port Melville The Tiwi forestry and port businesses are managed by the Independent ASIC registered companies, Tiwi Plantations Corporation Pty Ltd (TPC), and Port Melville Pty Ltd (PMPL) respectively. Shareholders of TPC are Tiwi representatives of the 8 Tiwi landowning groups. Shareholder of PMPL is the Tiwi company Pirntubula Pty Ltd, Trustee company for the Tiwi Islands Community Trust. Directors and Board Members of both companies are Tiwi.

Regular briefings are provided to Tiwi Land Council Executive Managers on the progress and status of both businesses by the General Manager of both companies. The Tiwi Land Council is not

involved and has no role in the businesses of either company.

Forestry

In 1999/2000 Sylvatech received approval under the Environmental Assessment Act 1982 (NT) to plant 5200 ha of Acacia Mangium on Melville Island.

In 2001 the Australian Plantation Group and TLC received approval under the Environment

Protection and Biodiversity Conservation Act 1999 (Commonwealth) for a further 26,000 ha of hardwood plantations on Melville Island. At that time, this was the only forestry project in Australia assessed under the EPBC Act. The Australian Plantation Group was subsequently bought out by Great Southern.

Annual Report 2019-20 Annual performance statements 46

On the 18th of May 2009 Receivers and Managers (McGrath Nicol) were appointed to the Great Southern group parent company and certain subsidiaries of the group. The Great Southern project was the high cost and unsustainable.

On 30th September 2009, the Receivers and Managers issued a notice that they were no longer

using, in possession of, or occupying the leases of the Tiwi Islands Forestry Project and forfeited property rights in relation to the leases and stopped paying rent. The Receivers abandoned the leases.

The Leases were terminated by Tiwi Landowners on 1st October 2009. Tiwi now owns control and manage the Tiwi Islands Forestry Project.

Tiwi Landowners established Tiwi Plantations Corporation Pty Ltd (TPC) to manage the plantations on behalf of the traditional landowners. TPC was registered on 2/11/2009. TPC partnered with

Plantation Management Partners (PMP) to bring the plantations to harvest. PMP was a small company formed by ex-employees of Great Southern.

In 2010/11 independent forestry consultants, Poyry determined 28,390 ha was planted to Acacia Mangium and 937 ha was planted to Pinus Caribaea. Pinus Caribaea plantings took place over the period 1975 to 1985.

In 2016 MBAC assessed available volume at 1.137 million BDMT of woodchip; an export industry worth USD 130 million at current prices. Trial plantings of eucalypt hybrids suggest a potential

increase in productivity of up to 60%. Plantations comprise about 5% of Melville Island.

Harvesting commenced in mid-June 2015, with the export of the first woodchip consignment in November 2015. This was the first time in Australia that woodchip loading of a 3.6 million cubic foot woodchip carrier had been undertaken with mobile conveyors from a floating pontoon wharf.

16 shipments of woodchip and 2 shipments of pine logs have been sent out to date to customers in China and Japan.

Australia’s largest exporter and processor of forest products, Midway Ltd, acquired PMP in August 2017. PMP is now responsible for harvesting, trucking, loading, marketing, and sales of Tiwi woodchip and pine logs. TPC maintains responsibility for all environmental management within the plantation estate in accordance with an approved Environment Management Plan under the Commonwealth Environment Protection and Biodiversity Conservation Act (EPBC Act).

The first and second quarters of the 2019/10 FY saw the export of woodchip and pine log ships and 32 Tiwi employed in forestry operations and environmental management. A wildfire was effectively managed throughout the plantation and no significant fire damage occurred

Annual Report 2019-20 Annual performance statements 47

The second half of the 2019/20 FY saw the emergence of a challenging global pulp market situations driven by the economic slowdown associated with Covid-19, deteriorating Australian and Chinese trade relations, and Vietnamese expansion in the Southeast Asian pulp market. Collectively these impacts have driven down international pulp fibre demand and decreased pulp processing in China and Japan. In response, TPC has temporarily reduced operational harvesting rates of pulp and continues the export of pine and hardwood products.

Planning continues for a plantation second rotation investment and operation. Following extensive consultation with all Tiwi families, Tiwi has indicated they wish to explore options for second rotation planting within the current forest estate area. To that end, TPC has partnered with Midway Ltd to develop and market the second rotation, a potential $200m forestry project. Subject to Covid-19 related impacts, it is anticipated a formal investment decision by Tiwi will be made in late 2020.

Port Melville

Port Melville is a Tiwi owned deep-water port strategically located to supply products into Asia. On the 6th December 2016, the delegate of the Minister for the Environment accepted a variation of the proposed Port Melville Marine Supply Base. This now allows the operator of the port, NT Port and Marine, to provide a marine supply base at Port Melville for the shipment of equipment and supplies for projects such as the construction and operation of offshore oil and gas fields, with up to a maximum of 233 vessel berths at Port Melville per annum (including pilot vessels).

Diesel fuel sales from Port Melville started at the end of 2017 and continue for marine vessels as well as sales to TPC and Tiwi communities. Export of Tiwi woodchip and pine logs is still the major

operation at the port and the second rotation planting provides a potential opportunity to increase forestry products exports in the future.

Mark Ashley

GM Tiwi Plantation Corporation

GM Port Melville Pty Ltd

Process and assist Land Use Agreements The following major activities summarize the significant focus of landowners, staff, and consultations at meetings through the year. These are the links between Landowner strategies to achieve employment and private industry participation, tied to the authority`s principal outputs.

· Further development of Ranger and Land Management programs.

· Ongoing development of Marine Ranger powers and training.

Annual Report 2019-20 Annual performance statements 48

· Ongoing coordination with medical researchers studying Tiwi susceptibility to kidney disease and other afflictions.

· Management of Exploration Licence Applications from a range of mining companies.

· Fishing and hunting permits managed through Land Council staff, improved efficiency and reduced costs have been achieved by keeping this function in-house.

· Construction projects and consultations in reference to landowner revenue from gravel, soil and

sand extraction.

· Continuing harvest and collection of Crocodile Eggs on Bathurst and Melville Islands and payments related thereto.

· Continuing assessment of various incidents of beach erosion and coastal threats.

· Continuing feral animal and weed discovery and eradication programs.

· Continuing support and discussion with the Land Ranger program targeting endangered species, soils, water, weeds, fire management, buffer zone compliance.

· Integration of Fire Management for Greenhouse Abatement with general Land Council strategies and landowner participation assisted through CSIRO research.

· Support and planning with Land and Marine Rangers in border security and bio-security monitoring.

Outcomes and Benefits Outcomes from land-use agreements are the strength and self-reliance being generated by Tiwi society in returning to their own use of land and participating in its management to secure the economic use required by 21st century Tiwi living and working on their land. The tensions of “cultural economic land use” and “sustainable economic land use” once indivisible, continue to be promoted by sections of the media. Tiwi landowners have settled upon the use of up to 10% of their land for the purposes of engaging with, and participating in, the Australian economy.

Benefits include:

· Roads constructed.

· Educational infrastructure.

· Housing.

· Plans for a safer and more sustainable water supply for Pirlangimpi community.

· Sporting infrastructure.

· Land security (weeds, feral animals, endangered species management) and protection.

· Land management expertise and landowner identification with improving use and required skills.

· Township Planning and professional appraisal of living spaces.

Annual Report 2019-20 Annual performance statements 49

· Improved, more efficient electricity supply into communities through linking Wurrumiyanga, Pirlangimpi, and Milikapiti, including plans for the addition of a solar array at Wurrumiyanga.

· Elevated governance and compliance regimes are driven by economic purposes now exposed to validation and transparency demands of all landowners.

· Business appraisals and planning linked to professional advisers across a range of industries agri-business; tourism and small business.

· Attracting required Tiwi good science through the Scientific Reference Committee.

· Increasing identification of jobs with behaviour purposes and the skills required to attain them and participate in the Tiwi beneficial purpose.

· Increasing landowner investments from their use of land income are also beginning to return revenues to their trust accounts. Profits from Hire Cars; Rents from investment houses and buildings; Contracts secured; Interest on funds deposited - are all over six-figure amounts.

Assist economic advancement through employment education and training

The Tiwi Land Council’s focus on training and education is manifest in its ongoing support for the

Tiwi Islands Training and Employment Board and Tiwi Education Board. Reports on the operations of these bodies are provided on subsequent pages of this report.

Annual Report 2019-20 Annual performance statements 50

Tiwi Islands Training and Employment Board

Annual Report 2019-20 Annual performance statements 51

Annual Report 2019-20 Annual performance statements 52

Tiwi Education Board Principal’s Summary

Enrolment has steadily increased at Tiwi College from 40at inception to 135 students currently enrolled. The school provides quality education in the Classroom, Family Group Home and Academy.

Many of the goals for the year were achieved including:

· A whole school focus on reading;

· Completing whole school Berry Street Training and implementing this school wide;

· Aligning our Family Group Home practices with national boarding standards;

· Continuing the College Building Program as part of our growth phase;

· Strengthening Tiwi Academy program with particular focus on Culture;

Family Group Homes and Boarding Standards

In recent years, a committee led by the Family Group Home Coordinator began a process of auditing the Family Group Homes’ current policies, procedures and structures against the recently developed Australian Boarding Standard. The committee used the standards as a framework for

self-assessment, to ensure that our practices align with national and international best practice. We have been pleased to find that we are already achieving “best practice” in most areas audited so far. We will continue to work closely with Boarding Australia as developments in their boarding standards framework occur, assuring that we are parallel with them as we continue to seek up to date knowledge in the field and provide an outstanding boarding model.

Tiwi College Building Program

A building program to accommodate all staff is underway and nearing completion with three new units being built in 2020.

Tiwi Academy Program

The Tiwi Academy program continued to grow and develop with support of a further 2.5-year IAS (Indigenous Advancement Strategy) grant. The grant is used to expand the programs offered by the Academy, including student incentive and reward programs, cultural education programs and health and well being programs. The Academy program now has as its mantra, "Strong Bodies, Strong Minds, Strong Culture". Dept of Prime Minister and Cabinet extension of the Tiwi Academy Program for a further two and a half years with a grant totaling $400,000. This is a testament to the value placed by federal Government on the outcomes being achieved through this Academy.

The Future

Annual Report 2019-20 Annual performance statements 53

The 2020-2024 strategic plan developed over 2018/19 implemented and led by the Tiwi Education Board guidesus for the next 5 years. See below the key goals set.

Students

Teaching and Learning:

· Develop culturally appropriate curriculum;

· Develop and implement a whole school consistent approach to Literacy and Numeracy;

Well being

· Establish a Student Services Centre/ Cultural Hub

· Explore options for a de- escalation room

Transition

· Strengthen TITEB and TC partnership;

· Develop extended VET opportunities for students.

Staff

Professional Development

· Consolidate Berry Street Training

· Relevant and quality PD opportunities.

Well being

· Offer staff well-being services and outlets;

· Improve current staff living provisions.

Recruitment and Retention

· Improve recruitment and induction process;

· Succession planning and incentive for key roles.

Community

Picka Family

· Picka beautification program

· Recruit Groundsman.

· Exploe additional water source for the College

Tiwi Community and Identify

· Improve and expand existing stakeholders;

· Improve school and community relations.

Annual Report 2019-20 Annual performance statements 54

Friends and Partners of Tiwi College

· Maintain current friendships and partnerships;

· Create more partnerships that are mutually beneficial.

The Tiwi College team look forward to another exciting and fulfilling year in which we work together, guided by the Tiwi Education Board Incorporated, to provide the best care and education possible for young Tiwi people.

Process mining and exploration applications TABLE OF RECEIVED MINING APPLICATIONS AND PROCESSES

Annual Report 2019-20 Annual performance statements 55

ELA NUMBER APPLICANT APPLIED AND

CONSENTED

DATE BY WHICH PROPOSAL MUST BE LODGED

CONSULTATION PERIOD ENDS

Discussions with Landowners must occur prior to this date

27664 Rio-Tinto 30.4.2010 30.7.2010 31 October 2020

Initial exploration discussions completed. Agreements in draft.

28617 Rio-Tinto 14.2.2011 7.12.2011 31 October 2020

Moratorium ID No 616 - 11

November 2011 to 11 November

2016

29243 Rio-Tinto 17.7.2012 27.6.2012

Received

10.07.2012

31 October 2020

Substantive detail presented under consideration

29244 Rio-Tinto 17.4.2012 27.6.2012

Received

10.07.2012

31 October 2020

Substantive detail presented under consideration

30924 Tiwi Resources

Pty Ltd

12.10.2015 14.01.2016

Received

31 October 2020

Annual Report 2019-20 Annual performance statements 56

18.01.2016

EP(A)216 MBS 15.2.2011 5.7.2012 31 October 2020

Substantive detail presented under consideration

Annual Report 2019-20 Annual performance statements 57

Provide research and assistance for Infrastructure needs Several studies by the Northern Territory Government have substantiated and engineered road infrastructure costs for the Tiwi Islands at over $35m required to be spent over five years. Local Government lacks both revenue and capacity for road works beyond small and minor maintenance

tasks. Road closures remain a certainty every wet season on every road.

The Northern Territory Government also funded and has responded to a study of inter and intra island sea transport needs. A Darwin to Tiwi passenger ferry service commenced in September 2014, providing subsidized fares each way.

The Science Reference Committee (SRC) with Melbourne University met twice during the year. Work has continued with University support and includes:

· Effects of different fire regimes on small mammal populations

· Effects of different fire regimes on native seedling recruitment

· Development of dynamic models of economic development, biodiversity, and ecosystem services,

to understand and predict the benefits and impacts of development options.

· Research ethics and further genetic investigation particularly related to kidney disease and impacts.

New research needs were identified in the areas of:

· Recreational fishing impact in response to the Fisheries Settlement Deed under Blue Mud Bay

· Feral buffalo herd management for environmental protection and food

· Managing biosecurity threats from the mainland

CSIRO partnerships have been enhanced through the continuation of Carbon-fire studies with Land Rangers and our students at Tiwi College.

ADVOCACY SERVICES Promote Public Awareness

The outcomes of public awareness enhance the general outcomes sought by the Land Council of enhancing social, political and economic participation and equity for Tiwi people.

The output tools to achieve these outcomes are:

· Publication of “The Tiwi”, a newsletter published every second month by the Tiwi Land Council to advise our landowners of the key activities undertaken by the Land Council throughout the year. “The Tiwi” contains a range of historically and environmentally relevant articles designed to ensure

Annual Report 2019-20 Annual performance statements 58

that our people receive accurate information about the history and traditions of Tiwi people and are able to make those connections of land use and beneficial purpose in the modern era. It is posted online to our web site as well as 1,000+ copies distributed among our people and stakeholders, along with a presence on social media.

· Publications and booklets of our people, our land and of the Land Council on sale and through distribution retail outlets.

· Press and media releases and commentaries on general Land Council activity during the year in television; print media and various web pages.

· Annual Report itself, 215 copies.

· Corporate plan 2019-2023, published at http://www.tiwilandcouncil.com/documents/Uploads/Corporate_Plan_2019-2023.docx

· Tiwi Land Council web site - with links to other partners and organisations. A re-design of our website during the year has occurred with a large amount of new information to go live during the 2018-19 year. The website averaged over 4,621 visits per month over the course of the year.

· An online version of ‘The Tiwi’ (our bi-monthly newspaper for landowners) has been active since

January 2014. This online version is a dedicated Facebook page, closely monitored by staff. It provides us with the ability to keep the Tiwi community up to date more regularly via ‘posts’ such as meeting notices and text/photos relating to current events/items of interest across the islands. This came in response to landowners clearly using social media more and more to communicate in this digital age.

Provide Advocacy and representation

Promoting, protecting and advancing the rights and interests of Tiwi people through advocacy and representation continues to enhance the outcomes sought by the Land Council.

Direct and minuted consultations of the Management Committee and the Land Council number

between 30 and 40 a year. Meeting every fortnight is required to manage the business. This is far less than the 80-100 or so meetings that have been recorded annually in past years. This decline is attributable to the increasing number of Tiwi-owned and operated businesses that now lay claim to the attentions of Traditional Owners and are unrelated to Land Council functions. The Office of Township Leasing and township Landowners engage in their own meetings. In addition, the Land Council Management Committee is required to operate a small budget and must balance the frequency of meetings with available funds. It does this on the basis that such a reduction does not result in a reduction of the Land Council’s ability to represent Tiwi people.

Consultations provide the foundation of Land Council decision-making across all output groups.

Exhaustive advocacy and representation are increasingly provided through various strategic committees and workshops initiated by the Land Council covering particular issues including coastal and fisheries management, weed management, threatened species management and natural resource management, monitoring and evaluation. Additionally, education, health,

Annual Report 2019-20 Annual performance statements 59

governance, and other forums extend the range of representation and the interests of members determined to secure their future on their land.

Cultural and Heritage Support

Support was provided during the year for:

· Kulama Ceremony funding and support.

· Funding for a funeral ceremony related to death and group respect.

· Funding to Art Centres for interaction with primary school children and teaching by artists.

· Land Ranger survey of Sites of Significance in areas that may be affected by various land use proposals and developments.

· Meetings of landowners to discuss genealogies, inheritance patterns, and considerations by landowners for their management of risks related to land ownership and use of land.

Facilitate Community Development Initiatives

Promotion and advancement of rights and interests continue to achieve the outcomes of social, political and economic participation and equity for Tiwi landowners.

The Land Council continued to respond to community requests for landscaping and regular

monitoring of sea erosion; weed infestation and training and awareness workshops. Land rangers visited schools in awareness discussions of environmental risks and constraints and the requirements of good land management practices and took on work experience students.

The Land Council increased its extended support to landowners at Wurrumiyanga in economic development within their community including motel, Government Business Centre, Shopping Complex, take away restaurant, vehicle hire and other accommodation projects. This also includes support for their Consultative Forum, now a key plank in Lease arrangements and development of the Wurrumiyanga Township.

Township Leases in Milikapiti, Ranku, Pirlangimpi, and Wurrumiyanga are currently in place

between the respective Traditional Owners and the Federal Government.

ADMINISTRATION AND SUPPORT SERVICES Administer and Distribute Payments

Outcomes remain consistent with our endorsed framework. Outputs include the administration of payments to landowners and to Land Council clients.

Grants for Funeral and Ceremonial purposes require applications and approval processes in both the access and distribution of these payments. Funds from the ABA have been applied for these purposes.

Land use payments that include lease payments, payments under Mining agreements, payments

under permit and fishing agreements accrue to specific landowner accounts now exceeding 70

Annual Report 2019-20 Annual performance statements 60

family groups. These accounts are managed and audited through private accountants retained by the landowners for this purpose. Fund Managers are able to certify expenditure through these accounts following group policies detailed at Group Meetings. Monthly income and expenditure statements are tabled at group meetings and also through the Audit Committee. These accounts are also available through security codes on-line.

Administer the Land Trust

The legal structure of the Land Council within which it can achieve the outcomes sought by members is primarily the establishment of a Land Trust to hold title to land. The Tiwi Aboriginal Land Trust is established under the Aboriginal Land Rights (Northern Territory) Act 1976. The only body with authority and capacity to direct and administer this Trust is the Tiwi Land Council.

Administration of the Trust also includes work to maintain traditional owner registers and respond to queries and certification of Aboriginality and/or Tiwi recognition. The Land Council traditional registers are assisted by data now sourced from the Institute of Aboriginal and Torres Strait Islander Studies.

Assist in resolution of land disputes

Tiwi land ownership is a dynamic entitlement with various alliances and structures changing boundaries over time. The advantage of there being only one title to Tiwi land requires continuing Tiwi consensus over various internal clan or “country” issues. Traditional processes continue to demand consensus over these issues and effectively prevent these matters becoming disputes.

Annual Report 2019-20 Information about the accountable authority 61

Information about the accountable authority Accountable Authority Profiles Chair - Executive member

Gibson Farmer Illortaminni was born on 23rd June 1958 at Milikapiti on Melville Island and educated at schools in Darwin and Mackay, Queensland. He returned to the Tiwi Islands to take up apprentice forester employment in the plantations being developed on Melville Island during the 1970s.

Mr. Illortaminni is a senior elder of the Mantiyupwi people and was an early supporter of the

formation of the Tiwi Land Council in 1978. He has represented their interests on the Land Council for the past decade. During that time Mr. Illortaminni has been a strong advocate for education and training and the creation and security of Tiwi jobs.

Since being elected to the Chairmanship in February 2012, Mr. Illortaminni has been tireless in promoting Tiwi interests on the Tiwi Islands, on the mainland and overseas.

Mr. Illortaminni leads by example in all facets of his life and has recently celebrated his 30th wedding anniversary with his wife Linda. They have two children and thirteen grandchildren.

Mr. Illortaminni was first elected in 2012, then again on 11th February 2015 and re-appointed Chairman for a further 3 years on 14th February 2018.

Chief Executive Officer

Andrew Tipungwuti was born on 10th February 1974. He has undertaken studies at Charles Darwin University focusing on Strategic leadership and Leadership and team building.

Mr. Tipungwuti has been an active Committee member of Aboriginals Benefit Account from 2009 and is currently chair of the Aboriginals Benefit Account Advisory Committee.

In his time as a Board member with Tiwi Plantations Corporation Trust, his role was to review decisions of the Tiwi Plantations Corporation Board and ensure that they were in keeping with the objectives of the Trust Deed and in the general interests of beneficiaries. The Tiwi Plantations, Project is a 30,000-ha plantation development which provides jobs and income for Tiwi people. In

2016 it provided wages of $1.8 million to Tiwi Island-based employees; $2.4 million in 2017 and $2.5 million in 2018. The forestry project now has Australia's largest exporter of woodchip as a partner for Tiwi forestry.

He was a Director in 2003 and then the Chairman from 2014-2018 for Port Melville.

Annual Report 2019-20 Information about the accountable authority 62

Port Melville is a deep-water port on Melville Island from which Tiwi have exported 16 shipments of woodchip to date, to Japan and China, and 1 shipment of pine logs to China. It is approved by the Australian Government to operate as a marine supply base and was built with over $100 million investment from Singaporean investors. The Tiwi port project is partnered with Northern Territory Port and Marine, a subsidiary of AusGroup, a major ASX listed company involved in the oil and gas industry.

Annual Report 2019-20 Organisational structure and location 63

Organisational structure and location OUTLINE OF ORGANISATIONAL STRUCTURE

Determining remuneration The position of Chair and Deputy Chair are remunerated in accordance with budget, reflecting work

undertaken outside that of a part-time officer. Members of the Management Committee are remunerated consistent with determinations made by the Remuneration Tribunal. These positions are considered part-time public officeholders and are remunerated in accordance with

Annual Report 2019-20 Organisational structure and location 64

determinations made by the Remuneration Tribunal for part-time public officeholders. Superannuation of 10.0% is paid in addition to the Remuneration Tribunal’s determination.

The Chief Executive Officer, Advisor to the Accountable Authority, General Manager, and CFO/Principal Legal Officer are engaged on term-based employment contracts which detail the terms and conditions of employment including remuneration. Terms and conditions for all other staff are in the Australian Government Industry Award 2016. Superannuation of 10.0% is paid on staff

contracts.

General wage increases are made in line with the approved remuneration proposal of the Tiwi Land Council under the Workplace Bargaining Policy (2018) and recorded with the Australian Public Service Commissioner.

Location of Activities and Facilities The map provided below locates facilities developed by the Land Council for the conduct of required major activities. These include:

Headquarters office, meeting hall and ceremonial grounds at Pickataramoor adjacent to the Tiwi College. This facility is the centre for meetings of the Land Council and the Management Committee and provides residential accommodation for the Chief Executive Officer and family.

Secretariat office in Darwin,116 Reichardt Road Winnellie NT, monitors legal, natural resource management, environmental audit, and financial compliance and provides support to our staff on the Islands.

Annual Report 2019-20 Organisational structure and location 65

Annual Report 2019-20 Statement on governance 66

Statement on governance CORPORATE GOVERNANCE The Land Council discarded a line-management structure 20 years ago in favour of more traditional responsibility and decision-making processes through a Management Committee. The Management Committee was approved by the Minister pursuant to section 29A of the Land Rights Act on 21st March 1995.

Land council Seven land council meetings were held in 2019-2020:

Meeting Number Date Location

310 3 July 2019 Wurrumiyanga

311 2 September 2019 Wurrumiyanga

312 22 October 2019 Wurrumiyanga

313 9 December 2019 Pirlangimipi

314 30 January 2020 Wurrumiyanga

315 28 February 2020 Wurrumiyanga

316 29 June 2020 Wurrumiyanga

The names of each person who held the role as a member of the Land Council during the financial year are:

Name Position Of 7 Land Council

Meetings

Fernando, Ivan Trustee 6

Kerinaiua, Walter Jnr. Trustee 6

Molaminni (Burak), Damien Trustee 6

Munkara, Simon Peter Trustee 4

Puruntatameri, Kim Trustee 6

Tipiloura, Stanley Chair of Trustee 3

Annual Report 2019-20 Statement on governance 67

Tipungwuti, Brian Trustee 5

Wilson, John Trustee 7

Illortaminni, Gibson Farmer Chair 7

Tungatulum, Leslie Deputy Chair 7

Babui, Francisco (Cisco) Member 5

Bush, Andrew Member 6

Kantilla, Stephen Member 7

Kantilla, Dominic Member 5

Kerinaiua, Wesley Member 7

Molaminni, Christopher

Member 0

Mungatopi, Gerry Member 6

Mungatopi, Vincent Member 7

Pilakui, Nathan James

Member 5

Puantulura, Joseph Member 6

Puautimi, Valentine Member 6

Puruntatameri, Patrick

Member 3

Puruntatameri, Richard

Member 5

Timaepatua, Bonaventure

Member 4

Tipakalippa, Dennis Member 5

Tipiloura, Connell Member 7

Tipunguwti, Andrew Member 6

Tipunguwti, Charles Member 6

Wonaeamirri, Pedro Member 6

Wommatakimmi (Brooks), Kim Member 2

Wommatakimmi, Adonis Member 6

Guy, David Jnr. Deceased 6

Annual Report 2019-20 Statement on governance 68

Governance Practices

Tiwi traditional governance and risk management sustained their people through 6,000 -8,000 years upon the Tiwi Islands. Processes and decisions were developed containing strict codes to manage resources, relationships, and uncertainty. Governance itself required the presentation of arguments, debate, and verdicts that validated claims and enforced compliance. This experience continues to influence Land Council governance for 21st century Tiwi, now seeking the sustainable

purpose of modern governance requirements.

The Land Council must not only demonstrate its own compliance but provide convincing participatory opportunities to its members and landowners of the purpose now required to demonstrate their own. This work has been the focus of leadership through the life of the Land Council - a Tiwi purpose and convictions to sustainably manage them. Participation in a private economy is now illustrating a purpose. It requires gathering accurate information and testing that information for sustainable decision making. This work is assisted and informed by Committee structures developed by the Land Council.

As a Statutory Authority, the Land Council aims to promote and manage the efficient and effective

use of the financial and human resources of the Land Council in undertaking the directions and policy of the Land Council and to monitor that use consistent with the commitment of the Land Council to responsible development and the ambitions of the Tiwi people. Committees assist to achieve these aspirations:

· The Executive Management Committee sits also as an Internal Finance Committee which operates in conjunction with the Independent Audit Committee to control the expenditure of the Land Council, reporting to the Land Council. Its members are the Land Council.

Management Committee and also include the CEO; Land Council Finance Manager and external Auditors. The Finance Committee monitors progress against the budget at regular meetings and

makes recommendations to the Independent Audit Committee.

Independent Audit Committee (IAC) completed the required four meetings for the year. The IAC, now in its eleventh year, is obliged to review its charter each year and has done so during 2019/20. The Committee comprises Mr. Hugh Bradley (Chief Magistrate retired), Mr. Deven Patel (Auditor and Accountant), and Mr. Ross Connolly (Architect and Businessman) attended all meetings of the IAC during the year. The Land Council CEO, General Manager, CFO/PLO, Finance Manager, and Executive Officer are ex-officio members and attend meetings as required. The committee`s responsibilities and rights are outlined in its charter that has been adopted and is contained in the

Land Council website www.tiwilandcouncil.com. The IAC monitors financial progress and systems of the Land Council but has a much broader role in identifying risk and advising on management and processes to better manage those risks. Members are required to assess their own performance each year and to also review the Audit Committee Charter annually. Members complied with these requirements held in the 2019/20 period. The Committee is also required to meet with our Auditors during the process of our audit from February through September 2020. These meetings and exchanges have taken place. The Committee has also invited two Tiwi members of the Land Council Management Committee to attend IAC meetings on a regular basis.

Annual Report 2019-20 Statement on governance 69

Four Independent Audit Committee meetings were held in 2019-2020:

Meeting Number

Date Location

46 3 September 2019 Darwin

47 2 December 2019 Darwin

48 24 February 2020 Darwin

49 5 May 2020 Darwin

Risk Management Register

The Land Council worked during the year to further develop our Risk Management protocols, Registers, and Manuals. Work was completed in 2014/15 and aligned systems, codes, and responses to the Security Frameworks of Government and the particular interests and difficulties of

managing Tiwi risk in particular. The Land Council maintains a comprehensive Risk Management Register.

Compliance is a continuing focus discussed during the year.

Our Code of Conduct policy applies to all representatives and members, providing the framework of principles for conducting business, dealing with other representatives, members, and suppliers. The Code of Conduct does not replace legislation and if any part of it is in conflict, then legislation takes precedence. This policy is based on the following principles:

· Act and maintain a high standard of integrity and professionalism.

· Be culturally aware and sensitive.

· Respect Tiwi Culture at all times.

· Be responsible and scrupulous in the proper use of Company information, funds, equipment, and facilities.

· Be considerate and respectful of the environment and others.

· Exercise fairness, equality, courtesy, consideration, and sensitivity in dealing with other representatives, directors, members, and suppliers.

· Avoid apparent conflict of interests, promptly disclosing to a TLC senior manager any interest which may constitute a conflict of interest.

· Promote the interests of TLC.

· Perform duties with skill, honesty, care, and diligence.

· Abide by policies, procedures, and lawful directions that relate to your employment with the TLC and/or our members.

· Avoid the perception that any business transaction may be influenced by offering or accepting gifts.

Annual Report 2019-20 Statement on governance 70

· Under no circumstances may representatives offer or accept money.

· Any representative, who in good faith, raises a complaint or discloses an alleged breach of the Code, whilst following correct reporting procedures, will not be disadvantaged or prejudiced. All reports will be dealt with in a timely and confidential manner.

TLC expects co-operation from all representatives in conducting themselves in a professional, ethical, and socially acceptable manner of the highest standards.

Executive Management Committee Members of the Executive Management Committee are drawn from members of the full land council membership. At the conclusion of the year, the Executive Management Committee consisted of 8 members.

Name of Executive Management Committee Full Year or Commencement Date

Farmer, Gibson - Chair Full Year

Tungatulum, Leslie - Deputy Chair Full Year

Guy Jnr, David (Deceased) 1st July 2019 - 14th March 2020

Kerinaiua, Wesley Full Year

Puruntatameri, Richard Full Year

Tipakalippa, Dennis Full Year

Tipiloura, Stanley - Chair of Trustees Full Year

Tipungwuti, Brian - Trustee Full Year

Wilson, John - Trustee Full Year

Annual Report 2019-20 Statement on governance 71

Name Remuneration

Tribunal Annual fee

Gross salary

1

Superannuation contributions 10.0%

Allowance Fuel Other Meeting and

TLC Attendance

Brian Tipungwuti 36,590.00 40,769.19 4,076.93 0.00 1,632.04

David Guy Jnr (deceased)

36,590.00 29,230.74 2,923.08 0.00 1,374.03 Dennis Tipakalippa 36,590.00 40,769.19 4,076.93 0.00 763.35 John Wilson 36,590.00 40,769.19 4,076.93 0.00 1,679.37 Richard Puruntatameri 36,590.00 40,769.19 4,076.93 0.00 1,068.69 Stanley Tipiloura 36,590.00 40,769.19 4,076.93 10,600.00 610.68 Wesley Kerinaiua 36,590.00 40,769.19 4,076.93 0.00 1,068.69 Vacant 36,590.00 0.00 0.00 0.00 0.00 1

The Remuneration Tribunal Determination that a Member of the Management Committee, as part-time officer, to be paid an annual fee of $36,590. In addition to their functions in their roles as a Member of the Management Committee undertakes additional community support. The budget estimate pertaining to salary component encompassed by Members of the Management Committee, part-time officers and additional functions and roles was $292,720. Actual payments against this budget component was $273,846, represented by a slight increase paid to seven members to cover one vacant office for the year and one member passing 70 % during the year. During the financial year there was 53 weekly payment cycles, increasing payments to a Member of the Management Committee by $704. Superannuation was paid at the rate of 10%. One Member received a taxable fuel allowance of

$200 per week, $10,600 annual, through the payroll system as they were based in Darwin.

Additional functions and roles undertaken by a Member of the

Management Committee include: · Assisting

Annual Report 2019-20 Statement on governance 72 community members when a family member dies and associated funeral.

· Assisting

community members at the time of the ceremony.

· Arrange

transportation support of funeral attendees.

· Attempt to resolve conflicts, fights, and disagreements between community members and organisations.

Annual Report 2019-20 Statement on governance 73

The Executive Management Committee is required to meet regularly to:

· Monitor the Budget and control the expenditure of the Land Council, as an internal Finance Committee, reporting to the Land Council and seeking advice from the Independent Audit Committee.

· Assess and advise upon various development and land use proposals, referring matters requiring decisions to the Land Council.

· Monitor environmental and other development impact on land and land use.

· Monitor the Budget and control the expenditure of the Land Council, as a Finance Committee.

· Develop those strategies to ensure financial controls are adequate and consistent with Government regulations and provide advice and respond to the independent Audit Committee.

· Monitor environmental impact upon the land and land use and develop strategies for effective land management for the consideration of the Land Council.

· Assess and monitor community responses to the impact of development and to develop strategies to further the harmonious development of Tiwi society.

· Assess the impact and make such recommendations to the Land Council in regard to

Commonwealth and State legislation and policy affecting the Tiwi people.

· Coordinate and monitor the opinions and policies of various Boards, Corporations, and Committees established by the Tiwi people for assessment by the Land Council in undertaking its functions.

· Assess and respond to those requirements of visitors seeking discussions with the Land Council and owners of Tiwi land.

Five Executive Management Committee meetings were held in 2019-2020

Meeting Number Date Location

470 19 September

2019

Darwin

471 18 November

2019

Darwin

472 21 January 2020 Wurrumiyanga

473 4 February 2020 Darwin

474 22 June 2020 Wurrumiyanga

Land council members attendance at Executive Management Committee meetings were;

Land Council Member Of 5 Executive Meetings

Illortaminni Farmer, Gibson - Chair 5

Guy, David - Executive (Deceased) 3

Annual Report 2019-20 Statement on governance 74

Puruntatameri, Richard - Executive 5

Tipiloura, Stanley - Chair of Trustee - Executive 4

Wilson, John - Trustee - Executive 5

Tungutulum, Leslie - Deputy Chair 3

Tipungwuti, Brian - Trustee - Executive 4

Tipakalippa, Dennis - Executive 4

Kerinaiua, Wesley - Executive 3

Timaepatua, Bonaventure - Member 1

Fernando, Ivan - Trustee 1

Kerinaiua, Walter - Trustee 1

Annual Report 2019-20 Related entity transactions 75

Related entity transactions Pecuniary Interests Registers The Land Council has adopted the advice of the Minister and maintains Pecuniary Interest Registers for all members from January 2010. All Land Council members annually update their details in the Pecuniary Interests Register. This has been complied with for the 2019-20 year. Of our 147 suppliers, there are nine in which one or more of our members are directors.

Related Parties Registers All members have signed a Related Parties register to enable the Land Council to guard against potential conflicts of interest beyond conflicts of pecuniary interest. All members declare any

relevant pecuniary interests before each meeting. Some Land Council Members are Directors of eleven suppliers.

Payments to related parties require that the following conditions have been met;

1. you have the authority to approve the payment;

2. the goods or services have been provided and meet requirements;

3. the supplier's invoice:

a. provides the details needed for accounting and taxation purposes;

b. reflects the terms of the arrangement which was entered into; and

c. has credited any previous payment that was made to them if such payments were made.

During the year the Land Council conducted business of varying amounts with these suppliers. They are:

Annual Report 2019-20 Related entity transactions 76

Related Party Payment 2019-2020 2018-2019

$ $

Purchases of goods and services from related parties: Bathurst Island Housing Association Incorporated 10,000 - Jilamara Arts And Crafts Association - 1,873 Milikapiti Community Indigenous Corporation - 790 Milikapiti Sports & Social Club Inc - 291 Nguiu Club Association Incorporated - 1,114 Nguiu Ullintjinni Association Inc 63,994 50,961 Pirlangimpi Indigenous Corporation For Community Developement 9,209 10,117 The Trustee For For The Munupi Family Trust - 545 The Trustee For Tiwi Islands Adventures Charitable Trust 4,234 3,659 The Trustee For Tiwi Plantations Corporation Trust - 95 Tiwi Education Board Incorporated - 26,455 Tiwi Enterprises Ltd 240,406 - Tiwi Enterprises Administration Pty Ltd (previously named Tiwi Enterprises Pty Ltd) 3,291 96,813 Tiwi Islands Regional Council 34,032 40,517 Tiwi Training & Employment Pty Ltd 182 313 Tiwi Resources Pty Ltd 127,165 4,738

Annual Report 2019-20 Related entity transactions 77

TOTAL 492,513 238,281 Payment of grants to related parties: Jilamara Arts And Crafts Association - 24,930 Munupi Arts & Crafts Assn Inc - 25,617 Tiwi Education Board Incorporated - 50,454 Tiwi Enterprises Ltd 1,196,238 - Tiwi Enterprises Administration Pty Ltd (previously named Tiwi Enterprises Pty Ltd) 1,766,709 756,216 Tiwi Resources Pty Ltd 1,208,602 957,192 TOTAL 4,171,549 1,814,409

Annual Report 2019-20 Judicial decisions and reviews by outside bodies 78

Judicial decisions and reviews by outside bodies Judicial Decisions, Ministerial Directions And Legislative Impact The Minister made no directions to us during the year. Consultations with the Minister and his office are regular and provide thoughtful advice and comment to the Land Council across a range of portfolio issues - Township Leasing; Trust and Land Management; Rights and Entitlements; Health

and Disability; Education; Economic and Social issues and Income Management.

The Land Council has reviewed and discussed Bills, Amendments, and Draft Legislation notified at various meetings. New (Commonwealth and Territory) legislation introduced, enacted, or amended during the year that directly affected Tiwi people and the Land Council includes:

Aboriginal Land Rights (Northern Territory) Act 1976

Certification:

This report of operations and related activity is made in accordance with a resolution of the Tiwi Land Council Executive Management Committee at Meeting 477 held at Pirlangimpi on 29th October 2020, for the preparation and content of this Report of Operations in accordance with

Finance Minister`s Orders.

Gibson Farmer Illortaminni

Chairman

29th October 2020

Annual Report 2019-20 Indemnities and insurance premiums 79

Indemnities and insurance premiums Indemnities and insurance premiums for officers In 2004 the Land Council was obliged to adopt Comcover as insurer. Policy Terms and Conditions do include Management Committee Members’ and Officers` Liability. The limit of liability is $100m. A premium of $7,699 was paid for this cover for the 2019-20 year and a certificate of currency has

been issued.

Annual Report 2019-20 Other statutory requirements 80

Other statutory requirements Asset Value A revaluation of all assets is undertaken every three years. The most recent comprehensive required valuation was completed by the Herron Todd White in 2019, with the next valuation due for the year ending 30 June 2022.

In response to potential impacts of the COVID-19 on building valuations, the Land Council requested Herron Todd White to undertake a specific asset class, buildings revaluation.

Approved ABA Budget Our approved budget at 1st July 2019 was increased with approval of a COVID-19 supplementary

budget estimate. Our attached financial statements record our performance against this income.

Corporate Governance and Planning Basic Corporate Governance training for Tiwi members began in 2013/14, with some members undertaking courses provided by the Tiwi Training and Employment Board. Our Land Council specific corporate governance training program was formulated with manuals and course structures designed by KPMG. These include a board evaluation and performance review protocols of our Members and Management Committee.

The Land Council is committed to ensuring that the Land Council has an effective corporate governance system which adds value and assists the Land Council in achieving its functions. The Land Council ensures that an effective and efficient approach to corporate governance is

developed and implemented and to ensure that the Accountable Authority is comprised of individuals with skill and expertise that are necessary for, and of assistance to, the Land Council.

The Tiwi Land Council has established an independent external Audit Committee of distinguished and reputable members and value their assessment and opinion on the systems, operations and risks of the Tiwi Land Council.

Annual Report 2019-20 Other statutory requirements 81

Section 35 Payments Following recent amendments to the Aboriginal Land Rights (NT) Act 1976, section 37 of the amending Act 93 of 2006 requires a statement and certification in regard to any payments made by the Tiwi Land Council under Section 35 of the Act.

Tiwi Land Council made payments totaling $ 5,402.88 under section 35(4), to Tiwi Resources Pty Ltd on behalf of the traditional owners, relating to mining rents received from the Department of Primary Industry and Resources.

Tiwi Land Council made payments totaling $ 42,629.76 under section 35(4), to Yimpinari Aboriginal Corporation on behalf of the traditional owners, relating to mining rents received from the Department of Primary Industry and Resources. In addition, $0.45 was calculated and paid under section 35(11).

Tiwi Land Council made payments totaling $983,021.73, $474,028.52 plus interest of $9.10 on 27th September 2019 and $508,993.21 plus interest of $3.50 on 20th January 2020, under section

35(4B), to Mantiyupwi Aboriginal Corporation pertaining to 99-year township lease of Wurrumiyanga.

Tiwi Land Council received no funds under section 64(3) of the Act during 2019- 2020 financial year.

Fraud Control The Land Council is satisfied that it has in place appropriate fraud control mechanisms to meet the needs and integrity of the Land Council. There were no detected or reported incidents during the year. The Land Council has adopted a Code of Conduct and Terms and Conditions that are supported by the Members. Introduction of a Pecuniary Interests Register during 2010 continues to be formally confirmed each year and members obliged to formally declare interest at every meeting.

Compliance Report - Finance In addition to Management, Directors, and Solicitor representation letters required by the Australian National Audit Office as part of audit procedures, the Finance Minister requires a report of compliance with the provisions and requirements of the Public Governance, Performance and Accountability Act 2013 (PGPA Act). A summary in the annual report of significant non-compliance notified during the reporting period, and action taken in response, is also required (refer section 17BE(h) of the Public Governance, Performance and Accountability Rule 2014), There were no instances of significant non-compliance during the financial year.

Annual Report 2019-20 Other statutory requirements 82

Protective Security Policy Framework Transition to the new Protective Security Policy Framework (PSPF) required our auditors enquire of security clearances applicable to contract personnel retained for the audit of the Tiwi Land Council. Access arrangements under Sub-Section 56(2) of the Archives Act 1983 were supported by the

Land Council Audit Committee for the purposes of fieldwork and testing required by our external auditors. Further detail and the compliance regimes required have recently been discussed by the Land Council in August 2013. An exemption has been sought as permitted by the legislation.

Compliance with Public Governance, Performance and Accountability Rule 2014 List of Requirements - corporate Commonwealth entities refer to matters required to be contained and reported herein. Those matters relevant to our Authority are listed. Those outside the authority or legislative powers and functions of the Tiwi Land Council are not included and are expressly

noted.

Compliance Report - Legal The Attorney General requires a statement each year of legal expenses incurred by the authority including in-house legal costs and fees. This report has been completed for the 2019/20 financial year.

Compliance with Legal Service Directions 2017 requires Legal Service Expenditure Reports to the Office of Legal Services Coordination by 31st August 2020. The Tiwi Land Council has completed and forwarded this Report.

Legal Service Multi-Use List The Legal Services Amendment Direction 2012 (No.1) was made 31st May 2012 and commenced at 1 June 2012, effectively requiring the Land Council utilise only approved providers of legal

services endorsed by the Commonwealth. The Tiwi Land Council did not use any external legal firm through the year.

Australian National Archives Transition to digital record-keeping is well underway with plans to implement a cloud-based system during the 2019-20 financial year. All records held in the secure Land Council cloud system will be accessible to select Land Council staff in various locations in both Darwin and some Tiwi Island locations.

Annual Report 2019-20 Other statutory requirements 83

Ecologically Sustainable Development and Environmental Performance Discussions continued with the University of Melbourne through the Scientific Reference Committee

to work up a project that develops optimal management strategies for biodiversity, ecosystem services, and economic development.

The Land Use Request process was maintained throughout the year, with a review to be undertaken in the 2021 financial year, with increasing acceptance by external organisations of their obligations to assess the impact of their operations on the natural resources of the islands.

Environmental Performance The Land Council Secretariat owns maintains a 560 sq. metre premises in Darwin. The Land Council HQ Office at Pickataramoor has now implemented solar energy generation.

Waste Tiwi Land Council has required the Tiwi Islands Regional Council to progress leasing of

Wurrumiyanga waste management facility in accordance with environmental legislation and supported their efforts to apply the same management standards to all waste management facility across the Tiwi Islands.

Water The Water Resource Strategy for the Tiwi Islands, developed by the Tiwi Islands Water Advisory Committee, made up of an NT Government Water Planner and three Tiwi Land Rangers, was signed off by the Minister and the full Tiwi Land Council in 2013. The Strategy identifies the freshwater resource on the Tiwi Islands and sets out a framework for its sustainable management. Results to date continue to show that the freshwater resource is being used well within sustainable limits.

During 2017/18 a safer and more sustainable water supply was identified for Pirlangimpi community, three bore sites were developed in 2019 financial year. One bore site was developed at Pickertaramoor on land leased by the Land Council.

Work Health and Safety Information is required to be reported pursuant to Schedule 2 of the Work Health and Safety Act 2011. This report is required to comment upon:

Annual Report 2019-20 Other statutory requirements 84

· The health and safety management arrangements of the Tiwi Land Council.

· Our Land and Marine Rangers are required to comply with Risk and Obligations Registers maintained by Tiwi Plantations Corporation.

· A detail that is relevant for other staff and Land Council facilities includes:

§ Australian Workplace Safety Standards Act 2005 incident reporting procedures.

§ Transport Safety Investigations Act 2003 incident reporting procedures.

§ Work Health and Safety Act 2011 incident reporting procedures

§ Dangerous Goods and Transport Regulations Precautions and incident reporting procedures.

§ Poisonous and Dangerous Drugs Act and Regulations. Storage and fumigation procedures.

§ Coroners Act 1993 incident reporting procedures.

§ Fire and Emergency Act and Regulations.

Initiatives are taken during the year to ensure the health, safety, and welfare at work of employees and contractors of the Entity or authority.

The Tiwi Land Council has taken particular interest through initiatives of staff since 2013. These steps were taken to assure Land Council compliance with Australian Federal Legislation and to

promote a risk-averse approach to Work Health and Safety and the legislation promoting these requirements.

· Other measures are taken to adhere to relevant legislation:

· UHF Radio and satellite phone at Pickataramoor HQ.

· Provided appropriate First Aid Kits in all TLC Vehicles, offices and accommodation.

· Emergency equipment such as Spinal board, Neck braces, Trauma Bag, Inflatable splints, Equipment for taking patient ‘obs’ is kept in stock.

· Displayed appropriate First Aid signs around Land Council buildings

· Implemented evacuation procedure - on display in prominent locations throughout Land Council

buildings.

· ‘Slippery when wet’ signs.

· Non-slip strips on tiled steps.

· Reporting procedures in place.

· WH&S issues are now a permanent agenda item at all meetings.

· Muster point sign in a fixed position on the TLC Darwin property.

· Fire/Emergency drills carried out every six months and a full report, including recommendations, reported to the CEO and filed.

· Fire extinguishers in place.

Annual Report 2019-20 Other statutory requirements 85

· Emergency procedure directions displayed for staff/visitors to view.

· Fully stocked St Johns first aid kit on-site and checked annually by St Johns.

Health and safety outcomes (including the impact on injury rates of employees and contractors of the Entity or authority) achieved as a result of initiatives mentioned under paragraph (d) or previous initiatives.

· No reported injuries at any Land Council locations.

· Statistics of any accidents or dangerous occurrences during the year that arose out of the conduct of undertakings by the Entity or authority and that required the giving of notice under section 68;

· No accidents or dangerous occurrences.

· Any investigations conducted during the year that relate to undertakings carried on by the employer, including details of all notices given to the employer under section 29, 46 or 47 during the year;

· No investigations

· Such other matters as are required by guidelines approved on behalf of the Parliament by the Joint Committee of Public Accounts and Audit.

· None

· Where an annual report of the activities of the Commonwealth authority is not required, under the Act or other law by or in accordance with which the authority is established or incorporated, to be prepared with a view to its being laid before each House of the Parliament, a report concerning details, in relation to the authority in relation to a particular financial year, of the matters referred to in subsection (1), must be attached.

· Not applicable.

· if a controlling interest in the Commonwealth authority is held, either directly or indirectly, by another Commonwealth authority in respect of the activities of which an annual report is so required

to be prepared—to that annual report;

· Not applicable

or

· if a controlling interest in the Commonwealth authority is not so held—to the annual report of the Entity or an Entity, administered by the responsible Minister for the first-mentioned authority.

· Not applicable

Audit Committee Required Assessments The Chair of the committee, in consultation with the Chair of the Land Council, will initiate a review of the performance of the committee at least once every two years. The review will be conducted on

Annual Report 2019-20 Other statutory requirements 86

a self-assessment basis (unless otherwise determined by the Land Council) with appropriate input sought from the Land Council, the Chief Executive Officer, the internal and external auditors, management and any other relevant stakeholders, as determined by the Land Council.

The IAC performed the required self-assessment this year. The performance was agreed within acceptable performance benchmarks.

Review of the Audit Committee Charter is also required annually. This review will include

consultation with the Land Council. This has occurred for the 2019/20 year and is contained with the minutes of the Committee. Substantive changes to the charter as are required to be recommended by the Committee are formally approved by the Land Council. No substantive changes advised during 2019- 2020.

Advertising and Market Research section 311 Commonwealth Electoral Act 1918 During 2019-20, Tiwi Land Council did not conduct any advertising or market research within the meaning of section 311 of the Commonwealth Electoral Act 1918.

Annual Report 2019-20 Other statutory requirements 87 Entity Resource Statement Error! Hyperlink reference not valid.

Grant Identity

Funds Carried

Forward from prior

Years

Transfer between sources

Actual

Income 2019-

2020

Actual

Expenses 2019-2020

Capital

Acquisitions for

2019-2020

Balance of

funds for 2019-

2020

NIAA beneficial payments under section 64(1) ABA s64(1) 1,653,826 - 5,765,873 3,181,311 442,692 3,795,696

Other Income Combined with

S64(1)

- -80 85,373 85,293 - 0 NIAA NIAA -Independent Financial

- - 32,288 - - 32,288 Self-Generated Griffith University 5,599 - - - - 5,599 NIAA NIAA- Land &

Sea

- - 818,310 818,310 - 0 NIAA NIAA- Boat 236,565 - - - 202,594 33,971 NIAA NIAA - IPA - - 160,000 160,000 - 0 Department of Environment and Natural Resources Outiers 49,280 - 99,023 139,670 - 8,633 Department of Local Government and Community

Services

Business Plan 81,818 - - 69,392 - 12,426 Department of Primary Industry and Resources Blue Mud Bay Settlement

- - 138,622 138,622 - 0

Annual Report 2019-20 Other statutory requirements 88

Department of Infrastructure Reg Development & Cities ORG- BBRF - - 2,962,947 2,962,947 - 0

ABA beneficial payments under section 64(4) Property -Office

246,679 80 - 35,329 107,161 104,269

2,273,767 - 10,062,435 7,590,874 752,448 3,992,881

Annual Report 2019-20 Management of human resources 89 Management of human resources Developing Human Resources Human Resource Management is defined as the integrated use of procedures, policies, and practices to recruit, maintain, and develop employees in

order for the organization to meet its desired goals. We have identified six broad areas: human resources capacity, human resources planning, personnel policy and practice, human resources data, performance management, and training.

Throughout the year we have seen the development of personal policies and procedures, incorporating a focus on the digital technologies storage and retention of human resource details. Planning has been undertaken in developing the framework a staff skills matrix, scheduled to be populated with pertinent data in 2019/20. Performance management is assessed on both specific skills basis and the workflows within our integrated team. Continuing

professional development has been undertaken in 2019/20, and further training is scheduled for 2019/20.

The Executive Management Committee have been exposed to on the job training with regards to policies and procedures, the applicability of the Public Governance, Performance and Accountability Act 2013 and the Aboriginal Land Rights (Northern Territory) Act 1976, understanding is assessed on the basis of peer review.

Statistics on Staffing Staff Gender Years in Service on 30 June 2020Expiry dateEmployment of contract statusLocation 1 Female 4 18/02/2021 Full time Darwin

2 Female 2 17/09/2020 Full time Tiwi Islands

Annual Report 2019-20 Management of human resources 90

3 Female 2 16/10/2021 Full time Darwin

4 Female 1 28/04/2020 Full time Darwin

5 Female 1 12/01/2021 Full time Darwin 6 Female 1 19/01/2021 Full time Darwin 7 Male 4 2/08/2021 Full time Tiwi Islands 8 Male 2 2/08/2021 Full time Darwin 9 Male 2 16/10/2021 Full time Darwin 10 Male 1 10/11/2020 Full time Darwin 11 Male 1 16/02/2023 Full time Darwin Statistics on Employees who identify as Indigenous Gender Number Indigenous Participation% of Staff Female 6 2 33.33%

Male 5 1 20.00% Total 11 3 27.27%

Annual Report 2019-20 Management of human resources 91 Employment Benefits and Categorisation Tiwi Land Council has engaged their staff under common law contracts or under Australian Government Industry Award 2016. Contracts for are for a

stated salary, with an expectation that staff applies themselves diligently, properly and with skill, care, and attention in the best interest of the Tiwi Land Council. The Land Council does not make performance payments or post-employment payments.

When employment contracts expire, employee agreements must be based on the Australian Government Public Sector Workplace Bargaining Policy (Bargaining Policy), consistent with the Bargaining Policy, that all proposed remuneration increases are submitted to the Australian Public Service Commission (APSC) for assessment as affordable and offset by productivity gains.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 92 General purpose financial statements

for the year ended 30th June 2020 Audited Accounts Contents Certification Primary financial statement

Statement of Comprehensive Income Statement of Financial Position Statement of Changes in Equity Cash Flow Statement

Overview Notes to the financial statements:

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 93

1. Departmental Financial Performance

1.1 Expenses

1.2 Own-Source Revenue and gains

2. Departmental Financial Position

2.1 Financial Assets 2.2 Non-Financial Assets 2.3 Payables 2.4 Interest Bearing Liabilities 2.5 Other Provisions

3. People and relationships

3.1 Employee Provisions 3.2 Key Management Personnel Remuneration 3.3 Related Party Disclosures

4. Managing uncertainties

4.1 Contingent Assets and Liabilities 4.2 Financial Instruments 4.3 Fair Value Measurement

5. Other information

5.1 Aggregate Assets and Liabilities 5.2 Assets Held in Trust

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 94

5.3 Income & Expenditure Against Budget s64(1)

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 95

Certification STATEMENT BY THE ACCOUNTABLE AUTHORITY, CHIEF EXECUTIVE AND CHIEF FINANCIAL OFFICER

In our opinion, the attached financial statements for the year ended 30 June 2020 comply with subsection 42(2) of the Public Governance, Performance and Accountability Act 2013 (PGPA Act), and are based on properly maintained financial records as per subsection 41(2) of the PGPA Act.

In our opinion, at the date of this statement, there are reasonable grounds to believe that the Tiwi

Land Council will be able to pay its debts as and when they fall due.

This statement is made in accordance with a resolution of the directors.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 96

INDEPENDENT AUDITOR’S REPORT

To the Minister for Indigenous Australians Opinion In my opinion, the financial statements of the Tiwi Land Council (the Entity) for the year ended 30 June 2020:

(a) comply with Australian Accounting Standards - Reduced Disclosure Requirements and the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015; and

(b) present fairly the financial position of the Entity as at 30 June 2020 and its financial performance and cash flows for the year then ended.

The financial statements of the Entity, which I have audited, comprise the following statements as

at 30 June 2020 and for the year then ended:

Statement by the Accountable Authority, Chief Executive and Chief Financial Officer;

Statement of Comprehensive Income;

Statement of Financial Position;

Statement of Changes in Equity;

Cash Flow Statement;

Notes to the financial statements, comprising a summary of significant accounting policies and other explanatory information.

Basis for opinion

I conducted my audit in accordance with the Australian National Audit Office Auditing Standards, which incorporate the Australian Auditing Standards. My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Entity in accordance with the relevant ethical requirements for financial statement audits conducted by the Auditor-General and his delegates. These include the relevant independence requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (the Code) to the extent that they are not in

conflict with the Auditor-General Act 1997. I have also fulfilled my other responsibilities in accordance with the Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 97

Accountable Authority’s responsibility for the financial statements

As the Accountable Authority of the Entity, the Chair and Chief Executive Officer are responsible under the Public Governance, Performance and Accountability Act 2013 (the Act) for the preparation and fair presentation of annual financial statements that comply with Australian

Accounting Standards - Reduced Disclosure Requirements and the rules made under the Act. The Chair and Chief Executive Officer are also responsible for such internal control as the Chair and Chief Executive Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Chair and Chief Executive Officer are responsible for assessing the ability of the Entity to continue as a going concern, taking into account whether the Entity’s operations will cease as a result of an administrative restructure or for any other reason. The Chair and Chief Executive Officer are also responsible for disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the assessment

indicates that it is not appropriate.

Auditor’s responsibilities for the audit of the financial statements

My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the Australian National Audit Office 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 the financial statements.

As part of an audit in accordance with the Australian National Audit Office Auditing Standards, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:

identify and assess the risks of material misstatement of the financial statements, 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 my 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 Entity’s internal control;

evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accountable Authority;

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 98

conclude on the appropriateness of the Accountable Authority’s 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 Entity’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to

the date of my auditor’s report. However, future events or conditions may cause the Entity to cease to continue as a going concern; and

evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accountable Authority regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.

Australian National Audit Office

Rita Bhana Audit Principal

Delegate of the Auditor-General Canberra 16 September 2020

PO Box 707 CANBERRA ACT 2601 19 National Circuit BARTON ACT Phone (02) 6203 7300 Fax (02) 6203 7777

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 99

Primary financial statements Statement of Comprehensive Income

for the period ended 30 June 2020

2020 2019

Notes $ $

NET COST OF SERVICES

Expenses

Employee benefits 1.1A 1,945,421 1,659,285

Suppliers 1.1B 5,637,300 3,465,932

Depreciation and amortisation 2.2A 338,857 265,864

Finance costs 1.1C 8,147 -

Write-down and impairment of assets 1.1D 134,693 40,310

Total expenses 8,064,418 5,431,391

Own-source income

Own-source revenue

Revenue from contracts with customers 1.2A - 17,116

Fees 1.2B 13,645 364

Interest 1.2C 4,479 8,433

Other revenue 1.2D 6,238 -

Total own-source revenue 24,362 25,913

Gains

Gains from sale of assets 1.2E 11,011 5,819

Total gains 11,011 5,819

Total own-source income 35,373 31,732

Net cost of services (8,029,045) (5,399,659)

Revenue from government 1.2F 10,515,029 7,212,747

Surplus on continuing operations 2,485,984 1,813,088

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 100

OTHER COMPREHENSIVE INCOME

Items not subject to subsequent reclassification to net cost of services

Changes in asset revaluation surplus (45,368) 94,354

Total other comprehensive (loss)/income (45,368) 94,354

Total Comprehensive income 2,440,616 1,907,442

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

Statement of Financial Position

as at 30 June 2020

2020 2019

Notes $ $

ASSETS

Financial assets

Cash and cash equivalents 2.1A 4,163,535 2,388,976

Trade and other receivables 2.1B 9,227 -

Total financial assets 4,172,762 2,388,976

Non-financial assets1

Land 2.2A 64,711 -

Marine Ranger Boats 2.2A 328,594 148,000

Buildings 2.2A 1,620,100 1,693,000

Motor Vehicles 2.2A 389,927 387,000

Plant and equipment 2.2A 256,597 220,000

Leasehold Improvements 2.2A 769,427 650,000

Other non-financial assets 2.2B - 6,091

Total non-financial assets 3,429,356 3,104,091

Total assets 7,602,118 5,493,067

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 101

LIABILITIES

Payables

Suppliers 2.3A 78,046 56,092

Other payables 2.3B 145,851 577,631

Total payables 223,897 633,723

Interest bearing liabilities

Leases 2.4A 89,070 -

Total interest-bearing liabilities 89,070 -

Provisions

Employee provisions 3.1A 145,226 156,035

Total provisions 145,226 156,035

Total liabilities 458,193 789,758

Net assets 7,143,925 4,703,309

EQUITY

Asset Revaluation Reserve 204,115 250,180

Retained surplus 6,939,810 4,453,129

Total equity 7,143,925 4,703,309

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

1. Right-of-use assets are included in the following line items Land and Plant and Equipment

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 102

Statement of Changes in Equity

for the period ended 30 June 2020

2020 2019

Notes $ $

RETAINED EARNINGS

Opening balance

Balance carried forward from previous period 4,453,129 2,640,041

Comprehensive income

Surplus for the period 2,485,984 1,813,088

Total comprehensive income 2,485,984 1,813,088

Transfers between equity components 697 -

Closing balance as at 30 June 6,939,810 4,453,129

ASSET REVALUATION RESERVE

Opening balance

Balance carried forward from previous period 250,180 155,826

Comprehensive income

Revaluation adjustment for the period (45,368) 94,354

Transfers between equity components (697) -

Closing balance as at 30 June 204,115 250,180

TOTAL EQUITY

Opening balance

Balance carried forward from previous period 4,703,309 2,795,867

Comprehensive income

Surplus for the period 2,485,984 1,813,088

Other comprehensive (loss)/income (45,368) 94,354

Total comprehensive income 2,440,616 1,907,442

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 103

Closing balance as at 30 June 7,143,925 4,703,309

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

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 104

Cash Flow Statement

for the period ended 30 June 2020

2020 2019

Notes $ $

OPERATING ACTIVITIES Cash received Receipts from Government 10,454,419 7,058,096 Rendering of services 15,116 21,630 Interest 4,479 8,434 GST received 97,544 49,524 Other - 3,845 Total cash received 10,571,558 7,141,529 Cash used Employees 1,840,290 1,761,815 Suppliers 1,295,886 1,803,605 Borrowing costs 6,908 - Interest payments on lease liabilities 1,239 - Fringe benefits tax paid 17,168 8,959 Grants 4,885,315 2,270,757

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 105

Other - 6,225

Total cash used 8,046,806 5,851,361

Net cash from operating activities 2,524,752 1,290,168 INVESTING ACTIVITIES Cash received Proceeds from sales of property, plant and equipment 1.2E 15,000 48,182 Total cash received 15,000 48,182 Cash used Purchase of property, plant and equipment 2.2A 752,448 959,644 Total cash used 752,448 959,644 Net cash used by investing activities (737,448) (911,462) FINANCING ACTIVITIES - - Cash used Principal payments of lease liabilities 12,745 - Total cash used 12,745 - Net cash used by financing activities (12,745) -

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 106

Net increase in cash held 1,774,559 378,706 Cash and cash equivalents at the beginning of the reporting period 2,388,976 2,010,270 Cash and cash equivalents at the end of the reporting period 2.1A 4,163,535 2,388,976 The 2019 comparative disclosures have been restated with GST received now stated as $49,524 (2019 financial statements: $561,577) and GST paid now stated as nil (2019 financial statements: $512,053). The restatement of

comparative figures is due to incorrect grossing up of the GST in the prior year. This restatement does not have any impact on the reported loss or net equity in the prior year.

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

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 107

Overview Objectives of the Entity

The Tiwi Land Council (Land Council) is an Australian Government Controlled entity formed within the provisions of Section 21 of the Aboriginal Land Rights (NT) Act and a not-for profit entity. The Land Council receives appropriations from the Aboriginals Benefit Account pursuant to ministerially approved estimates prepared in accordance with Section 34 of the Act and made available under Section 64 of the Act.

The Land Council is structured to meet the following outcomes:

Outcome 1: Our objective is to establish an independent and resilient Tiwi society built on the orderly and well managed utilisation of our natural and human resources through reliance upon our own management, maintenance and protection of unique cultural and natural resource values for the enjoyment and benefit of future generation of Tiwi.

Outcome 2: Compliance with the statutory regulations through effective and structured corporate governance.

Outcome 3: Establishment of communities to provide independent assurance and assistance to the Board on the Land Council's risk, control and compliance framework, and its external accountability responsibilities.

The continued existence of the entity in its present form and with its present programmes is dependent on Government policy and on continuing funding by Parliament for the entity's administration and programmes.

The funding conditions of the Land Council are laid down by the Aboriginal Land Rights (NT) Act, and any special purpose grant guidelines. Accounting for monies received from the Aboriginals Benefit Account is subject to conditions approved by the Minister for Indigenous Affairs.

The Basis of Preparation

The financial statements are general purpose financial statements and are required by section 42 of the Public Governance, Performance and Accountability Act 2013.

The financial statements have been prepared in accordance with:

a) Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 108

b) Australian Accounting Standards and Interpretations - Reduced Disclosure Requirements issued by the Australian Accounting Standards Board (AASB) that apply for the reporting period.

The financial statements have been prepared on an accrual basis and in accordance with the historical cost convention, except for certain assets and liabilities 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 statements are presented in Australian dollars.

Impacts due to COVID-19

The Land Council staff were restricted from travelling to the Islands from mid-March to June 2020, although workload increased with the issuing of over 600 approved remote essential workers permits in conjunction with the Northern Territory Government. Additional funding, $1 million, was received for COVID-19 respite, which was unspent at the end of the financial year.

New Accounting Standards

Adoption of New Australian Accounting Standard Requirements

No accounting standard has been adopted earlier than the application date as stated in the standard.

The following new Australian Accounting Standards that were issued prior to the sign off date, were applicable to the current reporting period and had a significant effect on the entity’s financial statements:

Standard/ Interpretation Nature of change in accounting policy, transitional provisions, and adjustment to financial statements

AASB 15 Revenue from Contracts with Customers / AASB 2016-8 Amendments to Australian Accounting

Standards - Australian Implementatio n Guidance for Not-for-Profit Entities and AASB 1058 Income of Not-For-Profit Entities

AASB 15, AASB 2016-8 and AASB 1058 became effective 1 July 2019.

AASB 15 establishes a comprehensive framework for determining whether, how much and when revenue is recognised. It replaces existing revenue recognition guidance, including AASB 118 Revenue, AASB 111 Construction Contracts and Interpretation 13 Customer Loyalty Programmes. The core principle of AASB 15 is that an entity recognises revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.

AASB 1058 is relevant in circumstances where AASB 15 does not apply. AASB 1058 replaces most of the not-for-profit (NFP) provisions of AASB 1004 Contributions and applies to transactions where the consideration to acquire an asset is significantly less than fair value principally to enable the entity to further its objectives, and where volunteer services are received.

The details of the changes in accounting policies, transitional provisions and adjustments are disclosed below and in the relevant notes to the financial statements.

AASB 16 Leases

AASB 16 became effective on 1 July 2019.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 109

This new standard has replaced AASB 117 Leases, Interpretation 4 Determining whether an Arrangement contains a Lease,

Interpretation 115 Operating Leases—Incentives and Interpretation 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease.

AASB 16 provides a single lessee accounting model, requiring the recognition of assets and liabilities for all leases, together with options to exclude leases where the lease term is 12 months or less, or where the underlying asset is of low value. AASB 16 substantially carries forward the lessor accounting in AASB 117, with the distinction between operating leases and finance leases being retained. The details of the changes in accounting policies, transitional provisions and adjustments are disclosed below and in the relevant notes to the financial statements.

Application of AASB 15 Revenue from Contracts with Customers / AASB 1058 Income of Not-For-Profit Entities

The Land Council adopted AASB 15 and AASB 1058 using the modified retrospective approach, under which the cumulative effect of initial application is recognised in retained earnings at 1 July 2019. Accordingly, the comparative information presented for 2019 is not restated, that is, it is presented as previously reported under the various applicable AASBs and related interpretations.

Under the new income recognition model the Land Council shall first determine whether an enforceable agreement exists and whether the promises to transfer goods or services to the customer are ‘sufficiently specific’. If an enforceable agreement exists and the promises are ‘sufficiently specific’ (to a transaction or part of a transaction), the Land Council applies the general AASB 15 principles to determine the appropriate revenue recognition. If these criteria are not met, the Land Council shall consider whether AASB 1058 applies.

In relation to AASB 15, the Land Council elected to apply the new standard to all new and uncompleted contracts from the date of initial application. The Land Council is required to aggregate the effect of all of the contract modifications that occur before the date of initial application.

In terms of AASB 1058, the Land Council is required to recognise volunteer services at fair value if those services would have been purchased if not provided voluntarily, and the fair value of those services can be measured reliably.

The first column shows amounts prepared under AASB 15 and AASB 1058 and the second column shows what the amounts would have been had AASB 15 and AASB 1058 not been adopted:

The adoption of AASB15 and AASB 1058 did not have any impact on the opening balances.

Set out below are the amounts by which each financial statement line item is affected as at and for the year ended 30 June 2020 as a result of the adoption of AASB 15 and AASB 1058. The first column shows amounts prepared under AASB 15 and AASB 1058 and the second column shows what the amounts would have been had AASB 15 and AASB 1058 not been adopted:

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 110

Transitional disclosure

AASB 15 / AASB 1058 Previous AAS Increase / (decrease)

$ $ $

Revenue

Fees 13,645 13,645 -

Deposits 4,479 4,479 -

Insurance received

6,238 6,238 -

Net gains from sale of assets

11,011 11,011 -

Receipts from Aboriginals Benefit Account (ABA): S64(1)

5,765,873 5,765,873 -

ABA- Land & Sea

818,310 818,310

ABA - Capital 207,621 207,621

ABA - Ranger Marine Vessel

202,594 202,594 -

ATO - Cash Flow Boast Rebate

50,000 50,000 -

Department of Primary Industry & Fisheries - Marine Ranger

138,622 138,622 -

Department of Environment and Natural Resources

139,670 139,670 -

Department of Industry, Innovation and Science

2,962,947 2,962,947 -

Department of Local Government, Housing and Community Development

69,392 69,392 -

National Indigenous Australians Agency -Indigenous Protected Areas

160,000 160,000 -

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 111

Total Revenue

10,550,402 10,550,402 -

Application of AASB 16 Leases

The Land Council adopted AASB 16 using the modified retrospective approach, under which the cumulative effect of initial application is recognised in retained earnings at 1 July 2019. Accordingly, the comparative information presented for 2019 is not restated, that is, it is presented as previously reported under AASB 117 and related interpretations.

The Land Council elected to apply the practical expedient to not reassess whether a contract is or contains a lease at the date of initial application. Contracts entered into before the transition date that were not identified as leases under AASB 117 were not reassessed. The definition of a lease under AASB 16 was applied only to contracts entered into or changed on or after 1 July 2019.

AASB 16 provides for certain optional practical expedients, including those related to the initial adoption of the standard. The Entity applied the following practical expedients when applying AASB 16 to leases previously classified as operating leases under AASB 117:

Exclude initial direct costs from the measurement of right-of-use assets at the date of initial application for leases where the right-of-use asset was determined as if AASB 16 had been applied since the commencement date;

Reliance on previous assessments on whether leases are onerous as opposed to preparing an impairment review under AASB 136 Impairment of assets as at the date of initial application; and

Applied the exemption not to recognise right-of-use assets and liabilities for leases with less than 12 months of lease term remaining as of the date of initial application.

As a lessee, the Land Council previously classified leases as operating, or finance leases based on its assessment of whether the lease transferred substantially all of the risks and rewards of ownership. Under AASB 16, the Land Council recognises right-of-use assets and lease liabilities for most leases. However, the Land Council has elected not to recognise right-of-use assets and lease liabilities for some leases of low value assets based on the value of the underlying asset when new or for short-term leases with a lease term of 12 months or less.

On adoption of AASB 16, the Land Council recognised right-of-use assets and lease liabilities in relation to leases of land and office equipment which had previously been classified as operating leases.

The lease liabilities were measured at the present value of the remaining lease payments, discounted using the Land Council’s incremental borrowing rate as at 1 July 2019. The Land Council’s incremental borrowing rate is the rate at which a similar borrowing could be

obtained from an independent creditor under comparable terms and conditions. The weighted-average rate applied was 1.31%.

The right-of-use assets were measured as follows:

a) Land: measured at an amount equal to the lease liability, adjusted by the amount of any prepaid or accrued lease payments.

b) Office equipment: the carrying value that would have resulted from AASB 16 being applied from the commencement date of the leases, subject to the practical expedients noted above.

Impact on transition

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 112

On transition to AASB 16, the Land Council recognised additional right-of-use assets and additional lease liabilities, recognising the difference in retained earnings. The impact on transition is summarised below:

Land Council 1 July 2019

Right-of-use assets - land 71,182

Right-of-use assets - plant and equipment 27,804

Lease liabilities 98,986

Retained earnings -

The following table reconciles the Land Council minimum lease commitments disclosed in the entity's 30 June 2019 annual financial statements to the amount of lease liabilities recognised on 1 July 2019:

1 July 2019

Minimum operating lease commitment

at 30 June 2019

108,136

Undiscounted lease payments 108,136

Less: effect of discounting using the incremental borrowing rate as at the date of initial application (9,150)

Lease liabilities recognised at 1 July 2019 98,986

Taxation

The Tiwi Land Council is exempt from all forms of taxation except Fringe Benefits Tax (FBT) and the Goods and Services Tax (GST).

Events After the Reporting Period

There were no subsequent events that have the potential to significantly affect the ongoing structure and financial activities of the Land Council.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 113 Departmental Financial Performance 1.1 Expenses

2020 2019

$ $

1.1A: Employee benefits Wages and salaries 1,783,754 1,521,180 Superannuation Defined benefit plans 172,476 142,934 Leave and other entitlements (10,809) (4,829) Total employee benefits 1,945,421 1,659,285 Accounting Policy

Accounting policies for employee related expenses is contained in the People and relationships section.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 114

1.1B: Suppliers Goods and services supplied or rendered Airfares and charters 49,248 71,208 Business Development 128,694 3,911 Compliance 106,062 69,870 Consultants - 50,231 Contested Litigation - 253,796 Culture, ceremony and land use distributions 191,946 272,066 Electricity and water 18,431 21,678 ICT 113,701 125,166 Insurance 21,894 23,396 Legal & risk management - 127,485 Media relations and Public Affairs 55,971 66,706 Meeting costs 106,906 78,200 Office operations 24,652 48,868 Other 51,633 60,692 Repairs and maintenance 216,685 114,864 Roads and Survey 10,000 3,173 Special Projects 4,288,941 1,831,518 Staff recruitment 11,764 -

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 115

Travel and accommodation 22,947 21,691

Vehicle operations 213,058 169,399

Total goods and services supplied or rendered 5,632,533 3,413,918 Other suppliers Workers compensation expenses 4,767 4,114 Operating lease rentals 1

- 47,900

Total other suppliers 4,767 52,014 Total suppliers 5,637,300 3,465,932 1. The Tiwi Land Council has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117. The above lease disclosures should be read in conjunction with the accompanying notes 1.1C, 2.2A and 2.4A.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 116

2020 2019

$ $

1.1C: Finance costs Interest on lease liabilities 1,239 - Other interest payments 6,908 - Total finance costs 8,147 - 1. The Tiwi Land Council has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117. The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 2.2A and 2.4A. 1.1D: Write-down and impairment of assets Revaluation decrement on property, plant and equipment 134,693 40,310 Total write-down and impairment of assets 134,693 40,310

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 117

2020 2019

$ $

Own-Source Revenue 1.2A: Revenue from contracts with customers Rendering of services - 17,116 Total revenue from contracts with customers - 17,116 Disaggregation of revenue from contracts with customers Major product / service line: Service delivery - 7,864 Travel and accommodation recovered - 1,497 Other cost recoveries - 7,755

- 17,116

Accounting Policy

Revenue from contracts with customers

Revenue is recognised at an amount that reflects the consideration to which the Land Council is expected to be entitled in exchange for transferring goods or services to a customer. For each contract with a customer, the Land Council: identifies the contract with a customer; identifies the performance obligations in the contract; determines

the transaction price which takes into account estimates of variable consideration and the time valu

e of money;

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 118

allocates the transaction price to the separate performan

ce obligations on the basis of the relative stand

-alone

selling price of each distinct good or service to be delivered; and recognises revenue when or as each performance obligation is satisfied in a manner that depicts the transfer to the customer of the goods or services promised. 1.2B: Fees Fees 13,645 364 Total fees 13,645 364 1.2C: Interest Deposits 4,479 8,433 Total interest 4,479 8,433 Accounting Policy Interest revenue is recognised using the effective interest method.

1.2D: Other revenue Insurance recovery 6,238 - Total other revenue 6,238 - Gains

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 119

2020 2019

$ $

1.2E: Gains from sale of assets Motor Vehicle Proceeds from sale 15,000 48,182 Carrying value of asset sold (3,989) (42,363) Net gains from sale of assets 11,011 5,819 Accounting Policy

Sale of Assets

Gains from disposal of assets are recognised when control of the asset has passed to the buyer. 1.2F: Revenue from government Receipts from Aboriginals Benefit Account (ABA): S64(1) 5,765,873 4,521,000 ABA - Ceremony/Kelama Funeral Fund - 226,007 ABA- Land & Sea 818,310 807,012 ABA - Capital 207,621 642,086 ABA - Ranger Marine Vessel 202,594 - ATO - Cash Flow Boost Rebate 50,000 -

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 120

Department of Primary Industry & Fisheries - Marine Ranger 138,622 137,498

Department of Environment and Natural Resources 139,670 232,092

Department of Industry, Innovation and Science 2,962,947 647,052 Department of Local Government, Housing and Community Development 69,392 - National Indigenous Australians Agency - Indigenous Protected Areas 160,000 - Total revenue from Government 10,515,029 7,212,747 Accounting Policy

Revenue from Government

Grant revenue is recognised in profit or loss when the Land Council satisfies the performance obligations stated within the funding agreements. Revenue from the ABA is recognised as revenue at the time it is received into the Land Council's bank account or when the revenue is entitled to be received at year end. Revenue from government is recognised as revenue when the entity gains control of the funds.

If conditions are attached to the grant which must be satisfied before the Land Council is eligible to retain the contribution, the grant will be recognised in the statement of financial position as a liability until those conditions are satisfied.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 121

2.1 Financial Assets

2020 2019

$ $

2.1A: Cash and cash equivalents Cash on hand or on deposit 4,163,535 2,388,976 Total cash and cash equivalents 4,163,535 2,388,976 Accounting Policy

Cash is recognised at its nominal amount. Cash and cash equivalents include:

a) cash on hand;

b) demand deposits in bank accounts with an original maturity of 3 months or less that are readily

convertible to known amounts of cash and subject to insignificant risk of changes in value.

2.1B: Trade and other receivables Other 5,609 - Total goods and services receivables 5,609 - Other receivables

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 122

Statutory receivables 3,618 -

Total other receivables 3,618 -

Total trade and other receivables (gross) 9,227 - Total trade and other receivables (net) 9,227 - Credit terms for goods and services were within 30 days (2019: 30 days). Accounting Policy

Financial assets

Trade receivables and other receivables that are held for the purpose of collecting the contractual cash flows where the cash flows are solely payments of principal and interest, that are not provided at below-market interest rates, are subsequently measured at amortised cost using the effective interest method adjusted for any loss allowance.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 123

2.2 Non-Financial Assets 2.2A: Reconciliation of the opening and closing balances of property, plant and equipment Reconciliation of the opening and closing balances of property, plant and equipment

Land Marine Ranger Boats Buildings Motor

Vehicles

Plant and equipment

Leasehold Improvements

Total

$ $ $ $ $ $ $

As at 1 July 2019 Gross book value - 148,000 1,693,000 387,000 220,000 650,000 3,098,000 Accumulated depreciation, amortisation and impairment - - - - - - - Total as at 1 July 2019 - 148,000 1,693,000 387,000 220,000 650,000 3,098,000 Recognition of right of use asset on initial application of AASB 16

71,182 - - - 27,804 - 98,986 Adjusted total as at 1 July 2019 71,182 148,000 1,693,000 387,000 247,804 650,000 3,196,986 Additions Purchase - 202,594 107,161 149,354 102,171 191,168 752,448 Right-of-use assets - - - - 2,829 - 2,829 Revaluations and impairments recognised in other comprehensive income - - (45,368) - - - (45,368)

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 124

Impairments recognised in net cost of services - - (134,693) - - - (134,693)

Depreciation and amortisation - (22,000) - (142,438) (89,361) (71,741) (325,540)

Depreciation on right-of-use assets (6,471) - - - (6,846) - (13,317) Disposals - - - (3,989) - - (3,989) Total as at 30 June 2020 64,711 328,594 1,620,100 389,927 256,597 769,427 3,429,356 Total as at 30 June 2020 represented by Gross book value 71,182 350,594 1,620,100 532,365 352,804 841,168 3,768,213 Accumulated depreciation, amortisation and impairment (6,471) (22,000) - (142,438) (96,207) (71,741) (338,857) Total as at 30 June 2020 64,711 328,594 1,620,100 389,927 256,597 769,427 3,429,356 Carrying amount of right-of-use assets 64,711 - - - 23,787 - 88,498 Revaluations of non-financial assets All revaluations were conducted in accordance with the revaluation policy stated at Note 4.3. On 30 June 2020, an independent valuer, Herron Todd White, conducted the revaluations of buildings.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 125

Contractual commitments for the acquisition of property, plant, equipment and intangible assets

The Land Council has no contractual commitments for the acquisition of property, plant, equipment, and intangible assets.

Accounting Policy

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.

Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at the date of acquisition.

Asset Recognition Threshold

Purchases of property, plant and equipment are recognised initially at cost in the statement of financial position, except for purchases below the capitalisation threshold, which are expensed in the year of acquisition (other than where they form part of a group of similar items which are significant in total). Capitalisation thresholds: Buildings $25,000; Plant and Equipment $10,000; Motor Vehicles $10,000; Leasehold improvements $10,000, and Marine Ranger Boats $15,000.

The initial cost of an asset includes an estimate of the cost of dismantling and removing the item and restoring the site on which it is located. This is particularly relevant to ‘make good’ provisions in property leases taken up by the Land Council where there exists an obligation to restore the property. These costs are included in the value of the Land Council's leasehold improvements with a corresponding provision for the ‘make good’ recognised.

Lease Right of Use (ROU) Assets

Leased ROU assets are capitalised at the commencement date of the lease and comprise of the initial lease liability amount, initial direct costs incurred when entering into the lease less any lease incentives received. These assets are accounted for

by Commonwealth lessees as separate asset classes to corresponding assets owned outright, but included in the

same column as where the corresponding underlying assets would be presented if they were owned.

On initial adoption of AASB 16 the Land Council has adjusted the ROU assets at the date of initial application by the amount of any provision for

onerous leases recognised immediately before the date of initial application. Following initial application, an impairment review is undertaken for any

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 126 right of use lease asset that shows indicators of impairment and an impairment loss is recognised against any right of use lease asset that is impaired.

Lease ROU assets continue to be measured at cost after initial recognition in Commonwealth agency, GGS and Whole of Government financial statements.

Revaluations

Following initial recognition at cost, property, plant and equipment (excluding ROU assets) are carried at fair value (or an amount not materially different from fair value) less subsequent accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to

ensure that the carrying amounts of assets did not differ materially from the assets’ fair values as at the reporting date. The regularity of independent valuations depended 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 reversed a previous revaluation decrement of the same asset class that was previously recognised in the surplus/deficit. Revaluation decrements for a class of assets are recognised directly in the surplus/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 to the entity using, in all cases, the straight-line method of depreciation.

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:

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 127 The depreciation rates for ROU assets are based on the commencement date to the earlier of the end of the useful life of the ROU asset or the end of

the lease term.

Impairment

All assets were assessed for impairment at 30 June 2020.

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 of disposal 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 entity were deprived of the asset, its value in use is taken to be its depreciated replacement cost.

Derecognition

An item of property, plant and equipment is derecognised upon disposal or when no further future economic benefits are expected from its use or disposal.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 128

2020 2019

$ $

2.2B: Other non-financial assets Prepayments - 4,577 Executive member expense recovery - 1,514 Total other non-financial assets - 6,091 No indicators of impairment were found for other non-financial assets.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 129

2.3 Payables

2020 2019

$ $

2.3A: Suppliers Trade creditors and accruals 78,046 56,092 Total suppliers 78,046 56,092 Settlement is usually made within 30 days of month end. 2.3B: Other payables Salaries and wages 53,213 - Superannuation 5,321 - Prepayments received/unearned income 87,317 575,284 Statutory payable - 2,347 Total other payables 145,851 577,631 Prepayments received/unearned income

Grants

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 130

Grant revenue is recognised in profit or loss when the Land Council satisfies the performance obligations stated within the funding agreements.

If conditions are attached to the grant which must be satisfied before the Land Council is eligible to retain the contribution, the grant will be recognised in the statement of financial position as a liability until those conditions are satisfied.

Funds recognised as prepayments received and unearned revenue consist of grant funding from the Department of Environment and Natural Resources (Northern Territory): Environment and Natural Outliers of $8,633 (2019: $49,280), National Indigenous Australians Agency for Ranger Motor Vessel of $33,970 (2019: $236,565), Department of Local Government and Community Services (Northern Territory) of $12,426 (2019: $81,818), and National Indigenous Australians Agency for Independent Financial Review of $32,288.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 131

2.4 Interest Bearing Liabilities

2020 2019

$ $

2.4A: Leases

Lease Liabilities1 89,070 -

Total leases 89,070 -

1. The Land Council has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.

Total cash outflow for leases for the year ended 30 June 2020 was $13,984.

The Land Council in its capacity as lessee of the land at, NT Portion 7743(A), is committed to pay $6,930 per year, on a 12 year lease which commenced on 1 July 2018, varied annually by the change in the Consumer Price Index for All Groups Darwin.

The Land Council has leased a photocopier - multi function device and is committed to pay a base charge of $7,224 per year, on a 5 year lease which commenced on 26 November 2018.

The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 1.1C, and 2.2A.

Refer Overview section for accounting policy on leases.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 132

People and relationships 3.1 Employee Provisions

2020 2019

$ $

3.1A: Employee provisions

Annual Leave 102,068 62,078

Long Service Leave 43,158 93,957

Total employee provisions 145,226 156,035

Accounting policy

Liabilities for short-term employee benefits and termination benefits expected within twelve months of the end of the reporting period 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.

Leave

The liability for employee benefits includes provision for annual leave and long service leave.

The leave liabilities are calculated on the basis of employees’ remuneration at the estimated salary rates that will be applied at the time the leave is taken, including the entity’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 has been determined as the net present value of the liability. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion and inflation.

Superannuation

The Land Council's staff are members of the AMP CustomSuper, ANZ Smart Choice Super, Australian Super, BT Business Super, Catholic Super, HESTA Super Fund, HostPlus Superannuation Fund, MLC Masterkey Business Super, QSuper, Rest Employer Sponsored Division, Statewide Superannuation Trust, Sunsuper Pty Ltd, Tailered Super, and The Trustee for Synergy Superannuation.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 133

The Land Council makes employer contributions at the rate of 10%, in accordance with the employment contract.

The liability for superannuation recognised as at 30 June represents outstanding contributions.

Accounting Judgements and Estimates

Commonwealth Entities Financial Statements Guide, the LSL - Table of Probability Factors and the LSL - Table of Discount Factors was utilised in the calculation of long service leave liability. A bond discount rate of 1.00% was estimated as fair and reasonable, in the calculation of the discounted long service leave amount, as compared to the 10-year government yield rate of 0.90%.

3.2 Key Management Personnel Remuneration

Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Land Council, directly or indirectly, including any director (whether executive or otherwise) of the Land Council. The Land Council has determined the key management personnel to be the Chair and Chief Executive, referred to as the accountable authority under the PGPA Act. Key management personnel remuneration is reported in the table below:

2020 2019

$ $

Short-term employee benefits 329,281 309,864

Post-employment benefits 31,481 29,278

Other long-term employee benefits 25,833 24,240

Total key management personnel remuneration expenses1 386,595 363,382

1. The total number of senior management personnel that are included in the above table are 2 senior management personnel (2019: 3 senior management personnel).

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 134

3.3 Related Party Disclosures Related party relationships: The Land Council is an Australian Government controlled entity. Related parties to this entity are Directors, Key Management Personnel and Executive, and other Australian Government entities. Transactions with related parties: Given the breadth of Government activities, related parties may transact with the government sector in the same capacity as ordinary citizens. Such transactions include the payment or refund of taxes. These transactions have not been separately disclosed in this note.

The following transactions with related parties occurred during the financial year: Significant transactions with related parties can include:

- the payments of grants; and

- purchases of goods and services.

Below is a list of related party transactions

2020 2019

$ $

Purchases of goods and services from related parties:

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 135

Bathurst Island Housing Association Incorporated 10,000 -

Jilamara Arts And Crafts Association - 1,873

Milikapiti Community Indigenous Corporation - 790 Milikapiti Sports & Social Club Inc - 291 Nguiu Club Association Incorporated - 1,114 Nguiu Ullintjinni Association Inc 63,994 50,961 Pirlangimpi Indigenous Corporation For Community Developement 9,209 10,117 The Trustee For For The Munupi Family Trust - 545 The Trustee For Tiwi Islands Adventures Charitable Trust 4,234 3,659 The Trustee For Tiwi Plantations Corporation Trust - 95 Tiwi Education Board Incorporated - 26,455 Tiwi Enterprises Ltd 240,406 - Tiwi Enterprises Administration Pty Ltd (previously named Tiwi Enterprises Pty Ltd) 3,291 96,813 Tiwi Islands Regional Council 34,032 40,517 Tiwi Training & Employment Pty Ltd 182 313 Tiwi Resources Pty Ltd 127,165 4,738 TOTAL 492,513 238,281 Payment of grants to related parties: Jilamara Arts And Crafts Association - 24,930

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 136

Munupi Arts & Crafts Assn Inc - 25,617

Tiwi Education Board Incorporated - 50,454

Tiwi Enterprises Ltd 1,196,238 - Tiwi Enterprises Administration Pty Ltd (previously named Tiwi Enterprises Pty Ltd) 1,766,709 756,216 Tiwi Resources Pty Ltd 1,208,602 957,192 TOTAL 4,171,549 1,814,409

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 137

Managing uncertainties 4.1 Contingent Assets and Liabilities

Quantifiable Contingencies

There were nil quantifiable and unquantifiable contingencies (2019: $nil).

Accounting Policy

Contingent liabilities and contingent assets are not recognised in the statement of financial position but are reported in the notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when settlement is greater than remote.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 138

4.2 Financial Instruments

2020 2019

$ $

4.2A: Categories of financial instruments Financial assets at amortised cost Cash at Bank 4,163,535 2,388,976 Trade and other receivables 5,609 - Total financial assets at amortised cost 4,169,144 2,388,976 Total financial assets 4,169,144 2,388,976 Financial Liabilities Financial liabilities measured at amortised cost Suppliers 78,046 56,092 Other payables 145,851 575,284 Total financial liabilities measured at amortised cost 223,897 631,376 Total financial liabilities 223,897 631,376

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 139

Accounting Policy

Financial assets

With the implementation of AASB 9 Financial Instruments for the first time in 2019, the Land Council classifies its financial assets as financial assets measured at amortised cost.

The classification depends on both the Land Council's business model for managing the financial assets and contractual cash flow characteristics at the time of initial recognition. Financial assets are recognised when the Land Council becomes a party to the contract and, as a consequence, has a legal right to receive or a legal obligation to pay cash and derecognised when the contractual rights to the cash flows from the financial asset expire or are transferred upon trade date.

Financial Assets at Amortised Cost

Financial assets included in this category need to meet two criteria:

1. the financial asset is held in order to collect the contractual cash flows; and

2. the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount.

Amortised cost is determined using the effective interest method.

Effective Interest Method

Income is recognised on an effective interest rate basis for financial assets that are recognised at amortised cost.

Impairment of Financial Assets

Financial assets are assessed for impairment at the end of each reporting period based on Expected Credit Losses, using the general approach which measures the loss allowance based on an amount equal to lifetime expected credit losses where risk has significantly increased, or an amount equal to 12-month expected credit losses if risk has not increased.

The simplified approach for trade, contract and lease receivables is used. This approach always measures the loss allowance as the amount equal to the lifetime expected credit losses.

A write-off constitutes a derecognition event where the write-off directly reduces the gross carrying amount of the financial asset.

Financial liabilities

Financial liabilities are classified as other financial liabilities. Financial liabilities are recognised and derecognised upon ‘trade date’.

Financial Liabilities at Amortised Cost

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 140

Financial liabilities, including borrowings, are initially measured at fair value, net of transact

ion costs. These liabilities are

subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective interest basis.

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).

2020 2019

$ $

4.2B: Net gains or losses on financial assets Financial assets at measured amortised cost Interest revenue 4,479 8,433 Net gains on financial assets measured at amortised cost 4,479 8,433 4.2C: Net gains or losses on financial liabilities Financial liabilities measured at amortised cost Interest expense 6,908 - Net losses on financial liabilities measured at amortised cost 6,908 -

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 141

4.3 Fair Value Measurement

Accounting Policy

The Council determines fair value for its non-financial assets using depreciated replacement cost and market-based valuation on direct comparison basis in the fair value hierarchy. The following table discloses the fair value at 30 June 2019 and 30 June 2020.

4.3A: Fair value measurement

Fair value measurements at the end of the reporting period

2020 2019

$ $

Non-financial assets

Buildings 1,620,100 1,693,000

Plant & Equipment 232,810 220,000

Marine Ranger Boats 328,594 148,000

Motor Vehicles 389,927 387,000

Leasehold Improvements 769,427 650,000

3,340,858 3,098,000

The fair value of the Council’s buildings as at 30 June 2020 have been determined and approved by the Council using the valuation carried out by Herron Todd White as at 30 June 2020, who is a certified practising valuer and with relevant experience in the valuation of property. To consider the impact of COVID-19 on building values, an out of cycle valuation has been undertaken. The fair value measurement has been categorised on a depreciated replacement cost.

The fair value of Leasehold Improvements, Marine Ranger Boats, Motor Vehicles and Plant & equipment as at 30 June 2020 has been determined and approved by the Council using the basis of valuation carried out by Herron Todd White as at 30 June 2019. The fair value of these assets has been categorised on the market-based valuation techniques.

For those Plant and equipment that are carried at cost, their cost approximates their market value. The highest and best use of the Plant and equipment approximates its current use.

There was no change in valuation techniques used by the Council during the year.

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 142 Other information 5.1 Aggregate Assets and Liabilities 5.1A: Aggregate Assets and Liabilities

2020 2019

$ $

Assets expected to be recovered in: No more than 12 months 4,172,762 2,395,067 More than 12 months 3,429,356 3,098,000 Total assets 7,602,118 5,493,067 Liabilities expected to be settled in: No more than 12 months 339,163 755,548 More than 12 months 119,030 34,210 Total liabilities 458,193 789,758

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 143

5.2 Assets Held in Trust

5.2A: Assets held in trust

Monetary Assets The Tiwi Land Council acts as trustee for transactions undertaken on behalf of the Traditional Owners in relation to the use of land and other resources on the Tiwi Islands. These transactions are not recorded in the books of the Land Council. Movements in Land Use Funds during the year were:

Land Use Funds As at 1 July 4,111,956 4,005,534 Receipts 2,138,366 2,282,994 Payments (2,208,735) (2,176,572) Total as at 30 June 4,041,588 4,111,956 Grant Account - 2,000,000 Land Use Fund Account 217 2,111,956 Term Deposit - Munupi 4,041,371 - Total monetary assets held in trust 4,041,588 4,111,956

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 144

The Tiwi Land Council held in trust for the Office of Township Leasing an insurance settlement for the Wurrumiyanga pontoon destroyed by fire. These funds were used towards the construction phase of the new ferry pontoon terminal. A liability was recorded in the statement of financial position as at 30 June 2018 for this amount.

Amount held in trust for the Wurrumiyanga pontoon As at 1 July - 122,551 Receipts - - Payments (122,551) Total as at 30 June - - Total monetary assets held in trust Grant Account - -

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 145

5.3 Income & Expenditure Against Budget s64(1) 5.3A: Income & Expenditure Against Budget s64(1) Aboriginals Benefit Account Appropriations

ABA Approved Estimates 2019/20

ABA

Actuals 2019/20

Difference

$ $ $

Expenditure Administration and Support 1,766,255 961,842 804,413 Advocacy 1,103,217 665,205 438,012 Cultural & Heritage 490,000 191,946 298,054 Economic Development 1,369,714 891,466 478,248 Land & Resource Management 989,916 556,145 433,771 Capital Expenditure 550,000 549,853 147 COVID-19 1,000,000 - 1,000,000 Total expenditure 7,269,102 3,816,457 3,452,645

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 146

Income

ABA

S64(1) 2019/20 5,765,873 5,765,873 - S64(1) 2018/19 unexpended Administrative carried forward 1,497,229 1,497,229 - Total ABA 7,263,102 7,263,102 - OtherOtherInterest 6,000 4,479 (1,521) Australian Taxation Office - Cash Flow Boost Rebate 50,000 50,000 Insurance Recovery 6,238 6,238 Profit-Disposal of assets 11,011 11,011 Other Income 13,645 13,645 Total Other 6,000 85,373 79,373 Total Income 7,269,102 7,348,475 79,373 S64(1) 2019/20 Carried forward funds Income & funds

Annual Report 2019-20 General purpose financial statements for the year ended 30th June 2020 147

S64(1) Grant 2019/20 including other income 5,851,246

S64(1) 2018/19 unexpended Administrative carried forward to future year 1,497,229

Leave Liability account 165,000 Total income and funds 7,513,475 Expenditure S64(1) 2019/20 expenditure 3,816,457 S64(1) 2019/20 unexpended Administrative carried forward to future year 3,493,258 Funds held at Bank - Leave Liability 150,000 Funds to be transferred from Bank - Leave Liability 53,760 Total outgoings and commitments 7,513,475 Total surplus funds -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 148

Data Templates 2019-20 (corporate) Data Templates 2019-20 This Data templates chapter contains all the data templates relevant for your entity. The below data templates are designed by the Department of Finance to capture the mandatory PGPA Rule related information and is supported by Resource Management Guide No. 136: Annual report for corporate Commonwealth entities. These data templates are contained in the Digital Annual Reporting Tool and are used to populate the Transparency Portal find data function. The population of all templates in their current form is mandatory, do not add or delete any of the templates or sections, rows or

columns of the templates which contain headings. The “Data templates” chapter will be hidden and will not publish in the digital annual report on the Transparency Portal. These data templates can be copied into the body of the digital annual report, if desired. For more information on copying and pasting these templates into the body of your report please review the help centre videos.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 149 List of Requirements - corporate Commonwealth entities PGPA Rule Reference

Part of Report

Description

Requirement

17BE

Contents of annual report

17BE(a) Details of the legislation establishing the body. Mandatory 17BE(b)(i) ANNUAL PERFORMANCE STATEMENT A summary of the objects and functions of the entity as set out in legislation. Mandatory 17BE(b)(ii) ANNUAL PERFORMANCE STATEMENT The purposes of the entity as included in the entity’s corporate plan for the reporting period.

Mandatory 17BE(c) Responsible Minister The names of the persons holding the position of

responsible Minister or responsible Ministers during the reporting period, and the titles of those responsible Ministers.

Mandatory 17BE(d) N/A Directions given to the entity by the Minister under an

Act or instrument during the reporting period. If applicable, mandatory 17BE(e) N/A Any government policy order that applied in relation

to the entity during the reporting period under section 22 of the Act.

If applicable, mandatory 17BE(f) N/A Particulars of non-compliance with:

(a) a direction given to the entity by the Minister under an Act or instrument during the reporting period; or

(b) a government policy order that applied in relation to the entity during the reporting period under section 22 of the Act.

If applicable, mandatory

Annual Report 2019-20 Data Templates 2019-20 (corporate) 150

17BE(g) ANNUAL PERFORMANCE STATEMENT Annual performance statements in accordance with paragraph 39(1)(b) of the Act and section 16F of the rule.

Mandatory 17BE(h),17BE(i) N/A A statement of significant issues reported to the

Minister under paragraph 19(1)(e) of the Act that relates to non-compliance with finance law and action taken to remedy non-compliance.

If applicable, mandatory 17BE(j) Accountable Authority Profiles Information on the accountable authority, or each member of the accountable authority, of the entity during the reporting period.

Mandatory 17BE(k) OUTLINE OF ORGANISATIONAL STRUCTURE Outline of the organisational structure of the entity (including any subsidiaries of the entity). Mandatory 17BE(ka) Statistics on Staffing Statistics on the entity’s employees on an ongoing

and non-ongoing basis, including the following:

(a) statistics on full-time employees;

(b) statistics on part-time employees;

(c) statistics on gender;

(d) statistics on staff location.

Mandatory 17BE(l) Location of Activities and Facilities Outline of the location (whether or not in Australia) of major activities or facilities of the entity. Mandatory 17BE(m) CORPORATE GOVERNANCE Information relating to the main corporate governance practices used by the entity during the

reporting period.

Mandatory 17BE(n),17BE(o) N/A For transactions with a related Commonwealth entity

or related company where the value of the transaction, or if there is more than one transaction, the aggregate of those transactions, is more than $10,000 (inclusive of GST):

If applicable, mandatory

Annual Report 2019-20 Data Templates 2019-20 (corporate) 151

(a) the decision making process undertaken by the accountable authority to approve the entity paying for a good or service from, or providing a grant to, the related Commonwealth entity or related company; and

(b) the value of the transaction, or if there is more than one transaction, the number of transactions and the aggregate of value of the transactions.

17BE(p) N/A Any significant activities and changes that affected

the operation or structure of the entity during the reporting period.

If applicable, mandatory 17BE(q) N/A Particulars of judicial decisions or decisions of

administrative tribunals that may have a significant effect on the operations of the entity.

If applicable, mandatory 17BE(r) N/A Particulars of any reports on the entity given by:

(a) the Auditor-General (other than a report under section 43 of the Act); or

(b) a Parliamentary Committee; or

(c) the Commonwealth Ombudsman; or

(d) the Office of the Australian Information Commissioner.

If applicable, mandatory 17BE(s) N/A An explanation of information not obtained from a

subsidiary of the entity and the effect of not having the information on the annual report.

If applicable, mandatory 17BE(t) Indemnities and insurance premiums for officers Details of any indemnity that applied during the reporting period to the accountable authority, any member of the accountable authority or officer of the entity against a liability (including premiums paid, or agreed to be paid, for insurance against the authority, member or officer’s liability for legal costs).

If applicable, mandatory

Annual Report 2019-20 Data Templates 2019-20 (corporate) 152

17BE(taa) - The following information about the audit committee

for the entity:

(a) a direct electronic address of the charter determining the functions of the audit committee;

(b) the name of each member of the audit committee;

(c) the qualifications, knowledge, skills or experience of each member of the audit committee;

(d) information about each member’s attendance at meetings of the audit committee;

(e) the remuneration of each member of the audit committee.

Mandatory 17BE(ta) - Information about executive remuneration. Mandatory 17BF

Disclosure requirements for government business enterprises

17BF(1)(a)(i) N/A An assessment of significant changes in the entity’s

overall financial structure and financial conditions. If applicable, mandatory 17BF(1)(a)(ii) N/A An assessment of any events or risks that could

cause financial information that is reported not to be indicative of future operations or financial conditions.

If applicable, mandatory 17BF(1)(b) N/A Information on dividends paid or recommended. If applicable, mandatory 17BF(1)(c) N/A Details of any community service obligations the government business enterprise has including:

(a) an outline of actions taken to fulfil those obligations; and

(b) an assessment of the cost of fulfilling those obligations.

If applicable, mandatory 17BF(2) N/A A statement regarding the exclusion of information on

the grounds that the information is commercially

sensitive and would be likely to result in

If applicable, mandatory

Annual Report 2019-20 Data Templates 2019-20 (corporate) 153

unreasonable commercial prejudice to the government business enterprise.

PGPA Rule Section 17BE (h) - (i) Significant non-compliance with the Finance Law

Description of non-compliance

Remedial Action

- - - -

Note on completing the above data template: Add an additional row for each significant non-compliance. Where no instances have been reported, entities indicate N/A. For guidance on the reporting requirement refer to Resource Management Guide No. 214 - Notification of significant non compliance with the finance law.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 154 PGPA Rule Section 17BE (j), (i)-(v) - Accountable Authority Details of Accountable Authority during the reporting period Current Report Period (2019-20)

Name

Period as the accountable authority or member within the reporting period

Qualifications of the Accountable Authority

Experience of the Accountable Authority

Position Title / Position held Executive / Non- Executive

Date of Commencement

Date of cessation

Number of meetings of accountable authority attended

Gibson Farmer Illortaminni

Port Melville Pty Ltd -Chairman; Tiwi Plantation Corporation Ltd - Deputy Chair

Chair February 2012 7 of 7

Andrew John Tipungwuti

Tiwi

Islands Adventures Pty Ltd -Director; Tiwi Education Board- Deputy Chair

Chief Executive Officer 1st August 2018 6 of 7

Note on completing the above data template

: If there are not sufficient rows, additional rows can be added (or deleted as necessary) to this data template to provide the required information on each member of the accountable authority, within the reporting period. The information provided regarding an individual member’s qualifications and the experience will be subjective to the entity completing the data template. The entity is best placed to determine what information meets this reporting

requirement.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 155

PGPA Rule Section 17BE (ka) - Management of Human Resources Note on completing the below data templates: The below 4 data templates regarding ongoing and non-ongoing employees are to be completed by all entities.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 156 All Ongoing Employees Current Report Period (2019-20)

Male

Female

Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female

Full-time

Part-time

Total Indeterminate

NSW - - - - - - - - - - Qld - - - - - - - - - - SA - - - - - - - - - - Tas - - - - - - - - - - Vic - - - - - - - - - - WA - - - - - - - - - - ACT - - - - - - - - - - NT 5 - 5 6 - 6 - - - 11 External Territories - - - - - - - - - - Overseas - - - - - - - - - - Total 5 - 5 6 - 6 - - - 11

All Non-Ongoing Employees Current Report Period (2019-20)

Male

Female

Indeterminate

Total

Annual Report 2019-20 Data Templates 2019-20 (corporate) 157

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female

Full-time

Part-time

Total Indeterminate

NSW - - - - - - - - - - Qld - - - - - - - - - - SA - - - - - - - - - - Tas - - - - - - - - - - Vic - - - - - - - - - - WA - - - - - - - - - - ACT - - - - - - - - - - NT - - - - - - - - - - External Territories - - - - - - - - - - Overseas - - - - - - - - - - Total - - - - - - - - - -

All Ongoing Employees Previous Report Period (2018-19)

Male

Female

Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female

Full-time

Part-time

Total Indeterminate

NSW - - - - - - - - - - Qld - - - - - - - - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 158

SA - - - - - - - - - - Tas - - - - - - - - - - Vic - - - - - - - - - - WA - - - - - - - - - - ACT - - - - - - - - - - NT 3 - 3 3 - 3 - - - 3 External Territories - - - - - - - - - - Overseas - - - - - - - - - - Total 3 - 3 3 - 3 - - - 3

All Non-Ongoing Employees Previous Report Period (2018-19)

Male

Female

Indeterminate

Total

Full-time

Part-time

Total Male

Full-time

Part-time

Total Female

Full-time

Part-time

Total Indeterminate

NSW - - - - - - - - - - Qld - - - - - - - - - - SA - - - - - - - - - - Tas - - - - - - - - - - Vic - - - - - - - - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 159

WA - - - - - - - - - - ACT - - - - - - - - - - NT - - - - - - - - - - External Territories - - - - - - - - - - Overseas - - - - - - - - - - Total - - - - - - - - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 160 PGPA Rule Section 17 BE (ta) - Executive Remuneration Information about remuneration for key management personnel

Short-term benefits

Post- employment benefits

Other long-term benefits

Termination benefits

Total remuneration

Name

Position title

Base salary

Bonuses

Other benefits and allowances

Superannuation contributions

Long service leave

Other long- term benefits

Gibson Farmer Illortaminni

1

Chair $116,645.05 $0.00 $5,087.00 $11,664.53 $0.00 $0.00 $0.00 $133,396.58

Andrew John Tipungwuti

Chief Executive Officer

$198,167.7 $0.00 $9,381.00 $19,816.77 $4,600.32 $21,232.26 $0.00 $253,198.12

1 The Remuneration Tribunal Determination that the Chair and Deputy Chair, as part -time officers, to be paid an annual fee of $60,890 and $36,590 respectively. In addition to their functions in their roles as Chair and Deputy Chair, they undertake substantial additional community support. The budget estimate pertaining to salary component encompassed Chair’s and Deputy Chair’s part-time officers and additional functions and roles was $114,444 and $78,030 respectively. During the financial year there was 53 weekly payment cycles, increasing payments to the Chair and Deputy Chair by $2,200

and $1,500 respectively. Superannuation was paid at the rate of 10%.

Additional functions and roles undertaken by the Chair include:

· Liaising with businesses and their staff, clans, and community members regarding misunderstandings.

· Assisting community members when a family member dies and associated funeral.

· Assisting community members at the time of the ceremony.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 161 · Assisting community members to mandatory quarantine for 14 days in Darwin prior to returning to Tiwi Islands; during 2020, COVID-19 Biosecurity -

Designated Areas, restrictions on movements.

· Visiting hospitalised Tiwi’s in Darwin, many in the final stages of life, and liaising with family.

· Promoting employment opportunity for Tiwi youth on Tiwi Islands.

· Promoting suicide prevention and support on Tiwi Islands.

Additional functions and roles undertaken by the Deputy Chair include:

· Assisting community members when a family member dies and associated funeral.

· Assisting community members at the time of the ceremony.

· Arrange food support of funeral attendees.

· Arrange travel support of funeral attendees.

· Liaise with family on the correct burial area.

· Assist with moving deceased bodies to a mortuary in a timely manner.

· Attempt to resolve conflicts, fights, and disagreements between community members and organisations.

Resource Management Guide No. 138 - Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports

.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 162 Information about remuneration for senior executives Total remunerati on bands

Short-term benefits

Post-employment benefits

Other long-term benefits

Termination benefits

Total remuneratio n

Number of senior executives

Average base salary

Average bonuses

Average other benefits and allowances

Average superannuation contributions

Average long service leave

Average other long-term benefits

Average termination benefits

Average total remuneration

$0 -$220,000

- - - - - - - - - $220,001 -$245,000 - - - - - - - - - $245,001 -$270,000

- - - - - - - - - $270,001 -$295,000 - - - - - - - - - $295,001 -$320,000

- - - - - - - - - $320,001 -$345,000 - - - - - - - - - $345,001 -$370,000

- - - - - - - - - $370,001 -$395,000 - - - - - - - - - $395,001 -$420,000

- - - - - - - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 163

$420,001 -$445,000 - - - - - - - - -

$445,001 -$470,000 - - - - - - - - -

$470,001 -$495,000 - - - - - - - - - $495,001 -…

- - - - - - - - -

Note on completing the above data template: If there is a specific remuneration band where no information is reported, provide zeros for the whole row. Additional rows can be added to this data template to provide the required banding. For guidance on reporting executive remuneration refer to Resource Management Guide No. 138 - Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports.

Information about remuneration for other highly paid staff Total remuneration bands

Short-term benefits

Post- employment benefits

Other long-term benefits

Termination benefits

Total remuneration

Number of other highly paid staff

Average base salary

Average bonuses

Average other benefits and allowances

Average superannuation contributions

Average long service leave

Average other long-term benefits

Average termination benefits

Average total remuneration

$225,001 -$245,000

1 $201,268.66 $0.00 $2,406.00 $18,360.04 $3,592.00 $0.00 $0.00 $225,626.70 $245,001 -$270,000 - - - - - - - - - $270,001 -$295,000

- - - - - - - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 164

$295,001 -$320,000

- - - - - - - - -

$320,001 -$345,000

- - - - - - - - -

$345,001 -$370,000

- - - - - - - - - $370,001 -$395,000 - - - - - - - - - $395,001 -$420,000

- - - - - - - - - $420,001 -$445,000 - - - - - - - - - $445,001 -$470,000

- - - - - - - - - $470,001 -$495,000 - - - - - - - - - $495,001 - … - - - - - - - - -

Note on completing the above data template

: If there is a specific remuneration band where no information is report, provide zeros for the whole row. Additional rows can be added to this data template to provide the required banding. For guidance on reporting executive remuneration refer to

Resource Management Guide No. 138 - Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports

.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 165 PGPA Rule Section 17BE (taa) - Audit committee Audit committee Member name

Qualifications, knowledge, skills or experience (include formal and informal as relevant)

Number of meetings attended / total number of meetings

Total annual remuneration

Hugh Bradley Former Chief Magistrate 4 of 4 $2,224.00 Deven Patel Former Audit Partner KPMG 4 of 4 $1,672.00 Ross Connolly Architect 4 of 4 $1,672.00 Note on completing the above data template

: Add an additional row for each member of the Audit Committee. When there is no remuneration for the audit committee member’s service report $0. For guidance on the reporting requirement refer to

Resource Management Guide No. 202 - Audit Committees

.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 166

Financial Statements Summary The below financial statements summary data templates are a subset of the full audited financial statements contained in your entity’s annual report. These line items are used for the purpose of populating the find data function of www.transparency.gov.au for comparison across all Commonwealth entities and companies.

These individual line items should be read in isolation of each other. In many cases the “total” lines will not equal the sum of the previous line items below. This is because there may be other line

items that are included in full audited financial statements, but these are not to be inserted or added to these data templates.

The presentation of expenses and liabilities should be on a positive basis That is the absolute value for expenses and liabilities should be provided in the data templates below, do not use negatives or brackets. Where a particular line item has a zero (0) value for your entity these are to be reported as a 0, in the data templates.

Cells are not to be left blank or contain the (-) symbol. This is to ensure consistency of the information across all Commonwealth entities.

Annual Report 2019-20 Data Templates 2019-20 (corporate) 167 Statement of Comprehensive Income Current Report Period (2019-20)

30 June 2020

30 June 2019

Budget

30 June 2020

$'000

$'000

$'000

NET COST OF SERVICES Expenses Employee Benefits Expense 1,945 1,659 Suppliers Expense 5,637 3,466 Depreciation and Amortisation Expense 339 266 Total Expenses 8,064 5,431 Income Total Own-Source Income 24 26 Net cost of services Net cost of services 8,029 5,400 Revenue from Government Revenue from Government 10,515 7,213 Surplus/(Deficit) after Tax Surplus/(Deficit) after Tax 2,486 1,813

Annual Report 2019-20 Data Templates 2019-20 (corporate) 168

OTHER COMPREHENSIVE INCOME Total comprehensive Income/(Loss) 2,441 1,907 Statement of Financial Position Current Report Period (2019-20)

30 June 2020

30 June 2019

Budget

30 June 2020

$'000

$'000

$'000

ASSETS Total Financial Assets 4,173 2,389 Total Non-Financial Assets 3,429 3,104 Total Assets 7,602 5,493 LIABILITIES Total Payables 224 634 Total Interest Bearing Liabilities 89 0 Total Provisions 145 156 Total Liabilities 458 790 Net Assets 7,144 4,703 EQUITY

Annual Report 2019-20 Data Templates 2019-20 (corporate) 169

Total Equity 7,144 4,703

Statement of Changes in Equity Current Report Period (2019-20)

30 June 2020

30 June 2019

Budget

30 June 2020

$'000

$'000

$'000

Opening balance Balance Carried Forward from Previous Period 4,703 2,796 Adjusted Opening Balance 0 0 Comprehensive income Total Comprehensive Income 2,441 1,907 Closing Balance as at 30 June 7,144 4,703

Annual Report 2019-20 Data Templates 2019-20 (corporate) 170 Cash flow Statement Current Report Period (2019-20)

30 June 2020

30 June 2019

Budget

30 June 2020

$'000

$'000

$'000

OPERATING ACTIVITIES Total Cash Received (OPERATING ACTIVITIES) 10,572 7,142 Total Cash Used for (OPERATING ACTIVITIES) 8,407 5,851 Net Cash from OPERATING ACTIVITIES 2,525 1,290 INVESTING ACTIVITIES Total Cash Received (INVESTING ACTIVITIES) 15 48 Total Cash Used (INVESTING ACTIVITIES) 752 960 Net Cash from INVESTING ACTIVITIES -737 -911 Purchase of Property, Plant and Equipment 752 960 Purchase of Intangibles 0 0 FINANCING ACTIVITIES Total Cash Received (FINANCING ACTIVITIES) 0 0 Total Cash Used (FINANCING ACTIVITIES) 13 0 Net Cash from FINANCING ACTIVITIES -13 0 Cash at the End of the Reporting Period

Annual Report 2019-20 Data Templates 2019-20 (corporate) 171

Cash at the End of the Reporting Period 4,164 2,389

Annual Report 2019-20 Data Templates 2019-20 (corporate) 172 Notes to the Financial Statements (Departmental) (2019-20) Aggregate Assets and Liabilities

30 June 2020

30 June 2019

Budget

30 June 2020

$'000

$'000

$'000

Assets - No more than 12 months - - - Liabilities - No more than 12 months - - -

Commonwealth Lessees - Departmental Leases under AASB 16 (2019-20)

30 June 2020

30 June 2019

Budget 30 June 2020

$'000

$'000

$'000

Note to Depreciation - Depreciation on right-of-use assets - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 173

Cash Flow - Operating Activities - Interest Payments on Lease Liabilities - - -

Cash Flow - Financing Activities - Principal Payments of Lease Liabilities - - -

Regulatory Charging Summary Note

30 June 2020

30 June 2019

$'000

$'000

Expenses Total expenses - - External revenue Total external revenue - -

Administered Statement of Comprehensive Income Current Report Period (2019-20)

30 June 2020

30 June 2019

Budget

30 June 2020

$'000

$'000

$'000

NET COST OF SERVICES

Annual Report 2019-20 Data Templates 2019-20 (corporate) 174

Total Expenses Administered on behalf of the Government - - - Total Income Administered on behalf of the Government - - - Net Cost of Services - - - Net Contribution by Services - - - OTHER COMPREHENSIVE INCOME Total Other Comprehensive Income/(Loss) - - - Total comprehensive Income/(Loss) - - -Administered Schedule of Assets and Liabilities Current Report Period (2019-20)

30 June 2020

30 June 2019

Budget

30 June 2020

$'000

$'000

$'000

ASSETS Total Financial Assets - - - Total Non-Financial Assets - - - Total Assets - - - LIABILITIES Total Payables - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 175

Total Provisions - - - Total Liabilities - - - Net Assets - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 176

Notes to the Financial Statements (Departmental)

Administered Reconciliation Schedule Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

Opening assets less liabilities - - -

Closing assets less liabilities - - -

Administered Cash Flow Statement Current Report Period (2019-20)

30 June 2020 30 June 2019 Budget

30 June 2020

$'000 $'000 $'000

OPERATING ACTIVITIES

Total Cash Received (OPERATING ACTIVITIES) - - -

Total Cash Used for (OPERATING ACTIVITIES) - - -

Net Cash from OPERATING ACTIVITIES - - -

INVESTING ACTIVITIES

Total Cash Received (INVESTING ACTIVITIES) - - -

Total Cash Used (INVESTING ACTIVITIES) - - -

Net Cash from INVESTING ACTIVITIES - - -

FINANCING ACTIVITIES

Total Cash Received (FINANCING ACTIVITIES) - - -

Total Cash Used (FINANCING ACTIVITIES) - - -

Annual Report 2019-20 Data Templates 2019-20 (corporate) 177

Net Cash from FINANCING ACTIVITIES - - -

Total Cash from Official Public Account - - -

Total Cash to Official Public Account - - -

Cash at the End of the Reporting Period - - -

© Commonwealth of Australia 2014

ISSN: 2204-0773 (Print)

Ownership of intellectual property rights in this publication

Unless otherwise noted, copyright (and any other intellectual property rights, if any) in this publication is owned by the Commonwealth of Australia (referred to below as the Commonwealth).

Creative Commons licence

With the exception of the Coat of Arms, this publication is licensed under a Creative Commons Attribution 3.0 Australia Licence.

Creative Commons Attribution 3.0 Australia Licence is a standard form license agreement that allows you to copy, distribute, transmit and adapt this publication provided that you attribute the work. A summary of the licence terms is available from http://creativecommons.org/licenses/by/3.0/au/deed. en. The full licence terms are available from http://creativecommons.org/licenses/by/3.0/au/legalcode.

This document must be attributed as the Tiwi Land Council 2019 / 2020 Annual Report.

Andrew Tipungwuti Chief Executive Officer Pickataramoor HQ Ph: 08 8970 9373 Email: ceo@tiwilandcouncil.com Web: www.tiwilandcouncil.com