Notes to the Financial Statements

For the year ended 30 June 2004

	2004 $'000	2003 $'000
Cash assets	14,366	37,255

Includes cash received as capital contributions remaining at year end of $2,774,000 (2003: $11,376,000)

	2004 $'000	2003 $'000
Current
Accrued salaries suspense account (i)	585	-
Off-Road Vehicles Account (ii)	137	119
Perth Parking Licensing Account (iii)	5,033	3,853
Rail Safety Accreditation Account (iv)	1,043	789
Taxi Industry Development Account (v)	99	559
	6,897	5,320
Non-current
Accrued salaries suspense account (i)	-	374

Funds held as restricted cash can only be used to:

1. meet the 27th pay in a financial year that occurs every 11 years.
2. meet the costs of administering the Control of Vehicles (Off Road Areas) Act 1978 and for matters approved by the Minister and the Treasurer.
3. meet the costs of administrating the Perth Parking Management Act 1999 or for a purpose connected with the Perth Parking Policy.
4. meet the costs of administering the Rail Safety Act 1998.
5. pay remuneration and allowances to board members, pay for taxi plates surrendered to the Minister, pay grants for research, promotion and development projects that benefit the taxi industry and meet the costs of administering the Taxi Act 1994.

	2004 $'000	2003 $'000
Current
Amounts receivable for outputs	127	-
Non-current
Amounts receivable for outputs	48,820	55,883

This asset represents the non-cash component of output appropriations. It is restricted in that it can only be used for asset replacement or payment of leave liabilities.