Speech Pathology Australia Annual Report 2023

15.2 Employee benefits liabilities The liabilities recognised for employee benefits consist of the following amounts:

2023

2022

$

$

CURRENT Annual leave

340,075 157,526 497,601

325,162 212,101 537,263

Long service leave

NON-CURRENT Long service leave

122,886

122,886

16. OTHER LIABILITIES Contract liabilities can be summarised as follows:

2023

2022

$

$

Membership QRBLF Grant Conference

2,321,086

2,115,310

183,533

179,326 40,856 22,500

0

Other

62,084

Other liabilities - current

2,566,703

2,357,992

Contract liabilities consists mainly of Member Services paid in advance and recognised over the life of the contract.

17. AUDITOR REMUNERATION

2023

2022

$

$

AUDIT AND REVIEW OF FINANCIAL STATEMENTS Auditors of The Speech Pathology Association of Australia – HLB Mann Judd

25,800

23,250

OTHER SERVICES Taxation compliance – HLB Mann Judd

4,800

4,800

Total auditor’s remuneration

30,600

21,450

18. RELATED PARTIES The Company’s related parties include its Key Management Personnel and related entities. 18.1 Key management personnel disclosures 2023

2022

$

$

Directors and key staff remuneration

313,639

271,409

Payment of remuneration of Directors and key staff represents the National President honorarium paid to their employer, Directors sitting fee’s and remuneration of the Chief Executive Officer.

42 Speech Pathology Australia | 2023 Annual Report