Department of Sustainability, Environment, Water, Population and Communities

	2013		2012
	$'000		$'000
Note 20C. Trade and Other Receivables
Goods and Services:
Goods and services - external parties	1,812		1,396
Total receivables for goods and services	1,812		1,396
Advances and Loans
State and Territory Governments	5,998		8,116
Total advances and loans	5,998		8,116
Other receivables:
GST receivable from the Australian Taxation Office	6,512		16,837
Interest	117		165
Other	412		109
Total other receivables	7,041		17,111
Total trade and other receivables (gross)	14,851		26,623
Less impairment allowance account:
Goods and services	(1,300)		(500)
Total impairment allowance account	(1,300)		(500)
Total trade and other receivables (net)	13,551		26,123
Receivables are expected to be recovered in:
No more than 12 months	9,888		20,125
More than 12 months	3,663		5,998
Total trade and other receivables (net)	13,551		26,123
Receivables were aged as follows:
Not overdue	13,401		25,821
Overdue by:
0 to 30 days	91		202
31 to 60 days	10		2
61 to 90 days	12		-
More than 90 days	1,337		598
Total receivables (gross)	14,851		26,623
The impairment allowance account is aged as follows:
Overdue by:
More than 90 days	(1,300)		(500)
Total impairment allowance account	(1,300)		(500)

All receivables excluding GST receivable from Australian Taxation Office are with entities external to the Australian Government. Credit terms are within 30 days (2012: 30 days). Loans to State and Territory Governments are made under financial assistance legislation for periods up to 40 years. No security is generally required. Principal is repaid in half yearly instalments over the life of the loan. Interest rates are fixed. Effective interest rates average 9.5% (2012: 9.5%). Principal and interest payments are due twice annually.

Reconciliation of the Impairment Allowance Account:
Movements in relation to 2013
	Other receivables		Total
	$'000		$'000
Opening balance	(500)		(500)
Amounts written off	30		30
Amounts recovered and reversed	(46)		(46)
Increase/decrease recognised in net surplus	(784)		(784)
Closing balance	(1,300)		(1,300)
Movements in relation to 2012
	Other receivables		Total
	$'000		$'000
Opening balance	(358)		(358)
Amounts written off	40		40
Amounts recovered and reversed	1		1
Increase/decrease recognised in net surplus	(183)		(183)
Closing balance	(500)		(500)

	2013		2012
	$'000		$'000
Note 20D. Other Investments
Director of National Parks	229,648		238,938
Sydney Harbour Federation Trust	331,872		331,823
Total other investments	561,520		570,761
Other investments are expected to be recovered in:
More than 12 months	561,520		570,761
Total other investments	561,520		570,761

Refer to Note 25 for details on the principal activities of each of the Department's administered investments.

Administered – Non-Financial Assets

	2013		2012
	$'000		$'000
Note 21A. Land
Land:
Land at fair value	1,467		1,467
Total land	1,467		1,467

No indicators of impairment were found for land.

No land is expected to be sold or disposed of within the next 12 months.