text: **m) Goods and Services Tax**
  Revenues, expenses and assets are recognised net of the amount of GST, except where the amount of GST incurred 
  is not recoverable from the Australian Tax Office. In these circumstances the GST is recognised as part of the cost of 
  acquisition of the asset or as part of an item of the expense. Receivables and payables in the statement of financial 
  position are shown inclusive of GST. 
  
  Cash flows are presented in the consolidated statement of cash flows on a gross basis except for the GST component 
  of investing and financing activities, which are disclosed as operating cash flows. 
  
  **n) Business Combinations**
  A business combination is a transaction in which an acquirer obtains control of one or more businesses. The 
  acquisition method of accounting is used to account for all business combinations regardless of whether equity 
  instruments or other assets are acquired. The acquisition method is only applied to a business combination when 
  control over the business is obtained. Subsequent changes in interests in a business where control already exists 
  are accounted for as transactions between owners. The cost of the business combination is measured at fair value 
  of the assets given, shares issued and liabilities incurred or assumed at the date of acquisition. Costs directly 
  attributable to the business combination are expensed as incurred, except those directly and incrementally 
  attributable to equity issuance. 