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        "footer": 1,
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        {
            "id": "p9.1",
            "order": 1,
            "type": "title",
            "bbox": {
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            "text": "SHIRE OF GOOMALLING\nNOTES TO AND FORMING PART OF THE BUDGET\nFOR THE YEAR ENDED 30 JUNE 2018",
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            "type": "heading",
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            "text": "1. SIGNIFICANT ACCOUNTING POLICIES (Continued)",
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        {
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            "bbox": {
                "l": 30.2339,
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            },
            "text": "(m) Fixed assets (continued)",
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        },
        {
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            "order": 4,
            "type": "heading",
            "bbox": {
                "l": 52.3095,
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            "text": "Revaluation",
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        },
        {
            "id": "p9.5",
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            "type": "text",
            "bbox": {
                "l": 50.8697,
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            "text": "Increases in the carrying amount arising on revaluation of assets are credited to a revaluation surplus in equity. Decreases that offset previous increases of the same asset are recognised against revaluation surplus directly in equity. All other decreases are recognised in profit or loss."
        },
        {
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            "type": "heading",
            "bbox": {
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            "text": "Land under roads",
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        {
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            "bbox": {
                "l": 50.8697,
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            "text": "In Western Australia, all land under roads is Crown land, the responsibility for managing which, is vested in the local government."
        },
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            "text": "Effective as at 1 July 2008, Council elected not to recognise any value for land under roads acquired on or before 30 June 2008. This accords with the treatment available in Australian Accounting Standard AASB 1051 Land Under Roads and the fact Local Government (Financial Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an asset."
        },
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                "l": 51.3496,
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                "r": 453.9885,
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            "text": "In respect of land under roads acquired on or after 1 July 2008, as detailed above, Local Government (Financial Management) Regulation 16(a)(i) prohibits local governments from recognising such land as an asset."
        },
        {
            "id": "p9.10",
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            "type": "text",
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                "l": 51.3496,
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            "text": "Whilst such treatment is inconsistent with the requirements of AASB 1051, Local Government (Financial Management) Regulation 4(2) provides, in the event of such an inconsistency, the Local Government (Financial Management) Regulations prevail."
        },
        {
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            "type": "text",
            "bbox": {
                "l": 51.1097,
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                "r": 477.2638,
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            },
            "text": "Consequently, any land under roads acquired on or after 1 July 2008 is not included as an asset of the Shire"
        },
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            "text": "Page 9",
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