MOTOR ACCIDENTS BOARD

VICTORIA

I

J

Eleventh Annual Report of the

MOTOR ACCIDENTS BOARD for the

Year ended 30th June 1984

Ordered by the Legislative Assembly to be printed

r No.4

MELBOURNE D ATKINSON GOVERNMENT PRINTER l%5

CONTENTS Paragraph No. 1. 2. 3. 4.

5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

Subject

Introduction Claim Activity Accounts Cost of the No-Fault Scheme Appeals Rehabilitation Non-Demonstrable Injuries- "Whiplash" Fraud Cost of Hospital and Medical Services Statistics Data Processing Future Legislative Amendments Pecuniary Interests of Public Office Holders Conclusion

Appendices!. Motor Accidents Board Accounts l July 1983 to 30 June 1984 2. Graph showing trend of payments- 1975-76 to 1983-84 3. Cost of No-Fault Scheme 1974-75 to 1983-84 4. Hospital Admissions- 1982-83 Accident year

Page No. 3 3 4 5

6 7 8 8 9 9

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10 10

11 16 17 18

Eleventh Annual Report of the Motor Accidents Board 11th December, 1984 The Hon. J. Simpson, M.P., Minister of Labour and Industry, 500 Bourke Street, MELBOURNE. VIC. 3000 Dear Mr. Simpson, l. This Eleventh Annual Report of the Motor Accidents Board documents the Board's activities during the year ended 30th June 1984 and is presented in accordance with Section 86(1) of the Motor Accidents Act 1973. The constitution of the Board is: Victor Henry Arnold, F.IA, FJAA., A.SA; Chairman Allan Douglas Hughes, B.Sc., M.HA, F.HA Arthur Peter Vulcan, BA, B.Mech.E., M.S.E.M., Ph.D., M.I.E.Aust As stated in our Tenth Annual Report, Mr. Hughes and Dr. Vulcan were appointed to the Board for a period of one year from 16th September 1983 to replace two retiring Board Members - Sir Benjamin Rank and Mr. R L E. Thomas. On 16th September 1984, the terms of appointment of Mr. Hughes and Dr. Vulcan were extended for a further five years. 2.

Claim Activity During the year ended 30th June 1984, the Board received 55,933 applications for benefits from or on behalf of people killed or injured in motor vehicle accidents. This represents an 11 percent increase on the number of applications received in the previous year and represents the largest numerical increase in any one year since the first full year of operation of the Board.

Number of Applications received during each financial year Workers Compensation Journey Accident Financial Direct Recovery Total --··~_Year ~·-~ _ ___Applications ·--~_Apj>lications _ _ ____M>plications 1983-84 48,226 7,707 55,933 1982-83 42.963 7,305 50,268 1981-82 40,261 7,539 47,800 1980-81 39.372 3,636 43,008 1979-80 37,123 730 37,853 1978-79 36,380 36,380 1977-78 36,125 36,125 1976-77 35.390 35,390 1975-76 39,399 39,399 1974-75 37,199 37,199 ---1973-74_··-·-··-~ 8,859_~·-··-··~-··-·-· 8,859 During the year, the Motor Accidents Act was amended to extend the period after the date of accident during which applications for benefits can be lodged. Although the period was increased from three years to six years, the amendment accounted for only a very minor part of the increased number of "direct" applications received during the year. A more significant reason for the 12 percent increase in "direct" applications is the alarming rate at which non-demonstrable injury applications have increased. The latest available infor-

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mation shows the incidence of "whiplash" claims in particular increasing at the rate of 20 percent per annum. As explained more fully in Section 7 of this Report, the Board has recently established a project team to investigate the incidence and treatment of"whiplash" injury. Under Section 8-2(A) and 2(B) of the Workers Compensation Act 1958 as amended, employers and Workers Compensation Insurers have the right to recover payments from the Motor Accidents Board in respect of"journey" motor vehicle accidents occurring on or after 1st December 1979. Although the number of new "recovery" applications received in a year appears to have settled at around 7,500, the number of claims actually being processed includes past year's applications as well. The cumulative effect of this has not yet settled down so that the amount of work is still increasing. The administration of these "recovery" applications is difficult and continues to duplicate procedures performed by Workers Compensation Insurers. In addition, the position where the Board meets the benefits paid by Insurers some considerable time after the payments have been made is not considered to be satisfactory because the Board has little opportunity to influence the validity of making these payments. For these reasons, the Board again recommends that all "journey" motor vehicle accident cases should be handled initially by the Motor Accidents Board and that any additional entitlement under the Workers Compensation Act 1958, should be subsequently processed by Workers Compensation Insurers. 3. Accounts In accordance with Section 64(2) of the Motor Accidents Act 1973, the Statement of Accounts for the year ended 30th June 1984 was submitted to the Auditor-General on 28th September 1984. A copy of the Accounts is shown as Appendix 1 to this Report A contingent liability for income tax deductions on loss of income payments has been included in the figure for outstanding liability and is consistent with treatment in prior years' accounts. The contingency relates to loss of income payments made by the Board up to 18th December 1979 from which date the Motor Accidents Act was amended to change these payments from compensation for loss of income to compensation for loss of earning capacity. The Federal Court has decided that payments for loss of earning capacity are payments of a capital nature and are not taxable in the hands of the recipient The Taxation Commissioner has accepted this decision. The change in computer systems, described more fully in Section 11 of this Report, involved contracts for hardware, software, installation and maintenance to a total of $3.4 million. Due to a favourable exchange rate at the time of delivery, a saving of over$7,000 was made against the contract. During the year, no benefits were paid under the provisions of the Special Account Benefits paid under the provisions of the General Account amounted to $87,115,086.

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The distribution of benefits paid during the year by type of benefit and a comparison with total benefits paid in earlier years is shown below -

Benefits Paid on Workers Compensation Journey Accident Total Direct Recovery Benefits Type of Benefit_____~~atioll.!.__. _.Applicatio~~---~=ai~d'----$ $ $ 3,046,551 27,609,312 24,562,761 Hospital Loss of Earning 7,758,019 36,559,721 28,801,702 Capacity 13,168,979 11,461,572 1.707,406 Medical 2,192,981 154,915 2.347,895 Ambulance 422,136 2,875,899 Physiotherapy 2,453,763 Chiropractic/ 789,361 92,163 881,524 Osteopathic Othe_r_ _._ _._ _ _hl48,644. __223, 111 ______3.,§11 ,756 ···-73,610,785 13,504,301 87,115,086 Total 1983-84 Tota11982-83_._._._64,928,8~ _____ 't,44~,02?_______ 74,377~16 ___ _ Total.19~_l-~--~--_j4,1j)8,Z_8~ _______4,..4~2,124_._._~.920,904_._ Totall980-81 ._._51,86.§,6lj_ _ ·---~l89.70? ______52,056,~20._._ Total1979-80 37,643.989 Total ~978:-79___ 29,100,Q71 -·-·--~--·-·-·-·-

~--··-··

Tot_alJ.276:71. ___._._1M~3,258_._.__. ___._._._._._j8,843J~-·Tot~975-7~---~,487,162_ _ _ _ _ _ _ _ _ 15,487,16_2_ _ _ Tot(ll.J~74-:fl..._._._._9,481,148_._._._._._._. __._. 9,4lli4L_. Tot!!L!?13.:-2.4__ __________ _'U~.1?2. ________________~ _____________734,399 ___ _

The above figures exclude Rehabilitation Expenses paid for services under Part VA of the Motor Accidents Act 1973, which amounted to $1,365,127 in the year ended 30th June 1984. Previous figures were $946,328 during 1982-83 and $434,697 during 1981-82. A graph showing benefits paid by type of benefit in each financial year 1975-76 to 1983-84 is shown as Appendix 2 to this Report Movement in the Consumer Price Index, Melbourne, over the same period is shown for comparative purposes. 4.

Cost of the No-Fault Scheme The Board has used a "run-off' table showing applications for benefits lodged each month since inception of the Board to calculate estimates of the total number of applications to be received for accidents that occurred in each financial year. Payment "run-ofT' tables have been used to also estimate the Board's expected total liability for these accidents.

The Board expects to ultimately receive 55,800 applications for benefits arising from accidents that occurred during the year ended 30th June 1984. The total liability, including administrative costs, is estimated at $107,925.000- an average cost per application of$! ,934. This represents a 1.5 percent increase on the current estimate for the previous year's accidents of $1,905.

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Since the commencement of the No-Fault scheme on 12th February 1974 to 30th June 1984, the Board has received 428,214 applications for benefits for which payments of $446,578,179, including administrative expenses of $37,445,171, have been made. It is estimated that the total number of applications likely to be received in respect of accidents up to 30th June 1984 is 436,500 with an expected total liability of$569.384,000. Included in these figures is an estimated 29,570 Workers Compensation Recovery applications with an expected total liability of $66,670,000. Estimates of the average "funded" cost and "cash-flow" cost of the No-Fault scheme per Victorian registered vehicle have been calculated and are shown as Appendix 3 to this Report The average" funded" cost has increased from $10.79 per vehicle in 197 4-75 to $46.93 per vehicle in 1983-84. The average "cash-flow" cost per vehicle has increased from $5.15 to S40.94 over the same period. The 1983-84 costs include approximately $8.00 per vehicle to cover the Board's liability for Workers Compensation Recovery applications. This liability commenced for accidents occurring on or after 1st December 1979 and therefore is not included in the figures for 1974-75. ~. Appeals For the year ended 30th June 1984, 243 appeals against Board decisions were lodged with the Motor Accidents Tribunal which is an increase of 18 percent on last year(206). The 243 appeals related toNot arising out of use of motor vehicle 6 Involving Workers Compensation entitlements 16 Involving loss of earning capacity exclusions 5 Assessment of lump sum determination 202 Payment of expenses 13 Other 1 Total 243 The results of appeals to the Tribunal wereTotal from Inception Year Ended 30th June to 30th June 1984 1984 Number listed (includes 113 pending as 356 at 1.7.83): 750 Results: 10 79 Lost Won 4 29 75 217 Withdrawn 175 331 Settled Referred to Supreme 3 5 Court by Tribunal 89 89 Pending: Following the Motor Accidents Act Amendment in December 1979 mentioned in Section 3 of this Report. the Commissioner of Taxation claimed that compensation payments for loss of earning capacity were taxable and the Board, in an attempt to clarify the question, sponsored an applicant's case to the Supreme Court of Victoria where it was ruled that the payments were not taxable. The Commissioner of Taxation then appealed to the Full Court of the Federal Court which ruled unanimously that the payments were not taxable. The Board has mentioned in previous Annual Reports the problems of interpretation arising from the 1st December 1979 amendments to the Workers Compensation Act 1958. whereby Workers Compensation Insurers were given the right to recover from the Motor Accidents Board payments made to workers who were injured in motor vehicle accidents during a journey to or from their employment. In two of these cases appeals were made to the Motor Accidents Tribunal who ruled in favour of the applicants. The Board appealed against these decisions to the Supreme Court The result of the judgements is that for motor

6

vehicle accidents which occur in the course of a journey to or from employment, there is a $20.800 limit for loss of earning capacity in respect of the injured worker and another$20,800 limit in respect of the Workers Compensation Insurer for reimbursement of weekly compensation paid under the Workers' Compensation Act. The appointment by the Government of additional Tribunal Chairpersons has assisted in preventing the development of a large backlog of appeal hearings. The 89 pending cases as at 30th June 1984 included 14 appeals awaiting the Supreme Court decisions in the Workers Compensation matter referred to above. These decisions were handed down by the Court in September 1984.

6.

Rehabilitation

The Motor Accidents Board has a statutory responsibility to secure the effective rehabilitation of people injured in motor vehicle accidents. The Board believes that effective rehabilitation depends upon the proper performance of all phases of primary care and therefore it must promote the provision of the best possible services for the total care of motor accident victims. The Board's Rehabilitation Department administrative staff are responsible on a case by case basis for ensuring assessments are obtained of all injured persons' rehabilitation needs and that. wherever possible, the specific medical and vocational rehabilitation requirements identified are met in the form of a rehabilitation programme pursuant to Section 57 A of the Motor Accidents Act To facilitate achievement of this objective, the Board has already established and will further develop a team of Hospital Liaison Officers covering Metropolitan and Country areas. whose responsibility is to establish contact with motor accident victims in hospital at the earliest possible time to identify injured people requiring rehabilitation services and to ensure that they are fully informed of and receive their entitlement under the Motor Accidents Act. The Board's immediate plans in this area are to expand the activities of the Hospital Liaison Officers to cover injured people not admitted to hospital but requiring rehabilitation services. The Board is promoting the development of a continuous and comprehensive rehabilitation system for the management of motor accident victims. A comprehensive rehabilitation management process commences at the accident scene and continues through the stages of casualty reception. primary hospital care. "non-acute" hospital care ar.d the subsequent provision of the most appropriate rehabilitation services The Board has already participated in the establishment, on a pilot basis, of a Trauma Reception Centre at the Alfred Ho~pitai. The centre has been created to provide at all times immediate ~l'llior medical expertise fm th..: reception of ciitically injun:d patients. That such Htentiun for severely injured people b tgnt'fi:.:ial ic- beyond doubt. The concept of a Trauma Centre includes the development of·'two way" radio links .vith ambulance personnel at the accident scene and during tran:;it to hospital. Faciiitie> for the rapid transpon of injun:d people from the accident scene to an appropriate tlauma centre or hospital must be further developed. Experience in the United States indicates that the probability of severe permanent disablement or death is greatly reduced if head injured victims received appropriate surgical treatment within two hours of the injury Seve-r~ morbidity :~nd mortality increase greatly if treatment is delayed. While some fixed wing and helicopter aircraft a1e available for inter-hospital transfers over large distances, the service is limited and requires further expansion. In the post-acute phase of patient care. there is a need for "step down" beds to be available at trauma centres or at related hospitals. These "diminished medical need" beds are required for the continuing treatment of patients not yet ready for transfer to a n:habilitation hospital but who no longer require hospitalisation in high-cost acute hospital beds. To meet this need the Board plans initially to develop an area at the Alfred Hospital and establish 16 "step down" beds.

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In the post-acute phase of patient care. there is also a need to encourage the commencement of appropriate professional rehabilitation services at the earliest possible time. To this end. the Board in conjunction with the Salvation Army established a Motor Accident Rehabilitation Centre at Bethesda Hospital in 1981. The Rehabilitation Centre is linked closely with the Alfred Trauma Centre and offers a comprehensive range of specialised professional patient rehabilitation services. It is planned to expand the specialised rehabilitation centre concept by negotiating for the use of 40 beds at Royal Tal bot Hospital's Melior Ward. As a final stage in the rehabilitation process. there is a need to provide accommodation in nursing care beds for those severely injured persons who cannot benefit from further rehabilitation services and cannot return to their homes. Many severely head injured people fall into this category and methods of providing beds must be investigated. The Board is also concerned about the adequacy of existing rehabilitation facilities for children and for country residents. Further investigation is being carried out of these problem areas.

Non-Demonstrable Injuries- "Whiplash" As reported last year, the Board is very concerned with the increasing magnitude of the '"whiplash" problem, not only in terms of the cost to the Board. but also in terms of general morbidity in the community at large. Applications for benefits were made to the Board by some 2.000 people injured in motor vehicle accidents during the year who sustained "whiplash" and no other injury. In addition, a further 2,800 applications were received from people who sustained "whiplash" in association with minor injuries only and 600 applications were received from people who sustained whiplash in association with more serious injuries. The Board's experience with "whiplash" claims indicates that of the cases where compensation for loss of earning capacity will be paid, two-thirds will return to work within six months of the accident. The remaining one-third of cases, however, will become "chronic whiplash" cases and remain off work for long periods- many for two years or more. It has been estimated that the average amount paid by the Board for benefits per "chronic" whiplash case is $10,000 and it is these cases that are of particular concern. The Board has recently established a project team to investigate the incidence and effects of "whiplash" injury. The project team will seek to identify an effective method of treating "whiplash" victims and also will be seeking to determine factors which are associated with the development of"chronic whiplash". By so doing. it is hoped that the rehabilitation of"whiplash" victims can be improved which will both be in the interest of the injured person and reduce the financial load on the motorists' fund. The project team commenced a three month pilot study in November 1984. It is intended that in this period some lOO persons will be interviewed and examined and requested to permit certain tests to be made. From this study the bases will be established for a thorough investigation of several thousand cases over the next two years. The Medical Director of the project is Dr. John I. Balla. F.R.AC.P., M.A. 7.

Fraud The report from the Police Inquiry into Alleged Fraud upon the Motor Accidents Board has been completed and its conclusion is that there appears to be a significant number of fraudulent claims by individual applicants but no evidence to substantiate the original allegations of conspiracy. The Board has now received approval to appoint additional staff to undertake fraud detection work. Particular emphasis will be given to claims for non-demonstrable injuries in the areas of proof of accident, force of impact, and medical treatment. The Board would like to express its appreciation of the assistance and co-operation provided by the members of the Police Fraud Squad whilst conducting their inquiry at the Board's premises.

8.

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9.

Cost of Hospital and Medical Services Payments by the Board for hospital and medical treatment of motor accident victims continue to rise. Hospital payments rose 5.8 percent from $26.087.518 for the year ended 30th June 1983 to $27,609,312 for the year ended 30th June 1984. Medical payments rose 30.7 percent over the same period from $10.075,750 to $13,168,979. The increased costs associated with the treatment of motor accident victims is shown in the following tablePercentage Increase over 5 years Type of Increase (1978-1983) Hospital Fees per Service 82% Hosptial Payments by Board per Applicant 86% Medical Fees per Item Number 61% Medical Payments by Board per Applicant 95% Consumer Price Index (All Groups, Melbourne) 59% The cost per applicant is rising beyond the level of actual hospital and medical fee increases and re-inforces the need for facilities to enable monitoring of "reasonable" hospital and medical treatment. l 0. Statistics A statistical bulletin covering the accident year ended 30th June 1983 was released on 14th March 1984. The bulletin presented summary statistical information about the injuries sustained by claimants involved in motor vehicle accidents, together with personal, vehicle and accident particulars and details of payments made. In response to requests from users of the Board's statistics, several tables presenting information about the cost of hospital. medical and other services were expanded and a new table showing the average periods of hospitalisation for various types of road user was included in this bulletin. The new table showed that in respect of the 1982-83 accident year, by mid-November 1983, 6.375 people were admitted to hospital and the total period of hospitalisation was I 18,462 days- the average period of hospitalisation for motor cycle riders was 23.4 days. compared with 15.3 days for drivers, 14.4 days for vehicle passengers, 28.8 days for pedestrians and 16.0 days for pedal cyclists. More detailed results are shown as Appendix 4 to this Report. During the year, the Board again provided assistance to a number of organisations and individuals undertaking specific road accident research investigations. Two organisations receiving assistance during the year were the New South Wales Law Reform Commission and the N.H. & M.R.C. Road Accident Research Unit, University of Adelaide. The Commission requested Board data to assist with its investigation into the feasibility and cost of a "No-Fault" scheme in New South Wales. The Road Accident Research Unit was provided with injury and accident data to facilitate an examination of the safety of forward control passenger vehicles. 11. Data Processing The year has seen the successful transition of the Board's data processing systems from a shared ICL 2960 computer to a new Facom M360R system interfaced with the State Superannuation Board M340R computer for back-up. During the first half of the year, most of the preparatory work for the transition was done- the physical installation of hardware. staff familiarisation with both software and hardware and liaison with Dataforce Pty. Ltd .. the organisation contracted to convert the majority of programmes and the data base from ICL format. The Facom M360R computer was fully installed in March 1984 and final testing of converted programmes commenced immediately. During May and June 1984, the data base was converted to the Facom computer and final"parallel" tests were carried out with the ICL system. The parallel testing phase was successful and the Board's entire computer operations were transferred to the Facom system on I st July 1984. With the conversion complete, the Board can now look forward to the re-development and enhancement of its computer operations to achieve improved and more efficient EDP systems for claim processing. accounting operations and management control.

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12. Future Legislative Amendments Following publicity on fraud, the Board is taking action to prevent fraud and overservicing. The Minister has approved staff for a specialist section to deal with the problem. The Board, with the agreement of the Minister, has also approached the Chief Commissioner of Police about the possible secondment of a member ofthe Fraud Squad to head the section. Legislative amendments may also be necessary to supplement administrative procedures so that effective action can be taken against fraud and overservicing. As mentioned in Section 2 of this Report, the Board recommends an amendment that would enable Workers Compensation journey accident cases to be handled initially by the Board. In last year's Annual Report the raising of the limit for loss of earning capacity payments from $20,800 to $30,000 was proposed. An amendment is still favoured but the Board feels that it is appropriate to consider whether this increase should apply for nondemonstrable injuries. 13. Pecuniary Interests or Public Office-Holders In accordance with Government policy, the following appointees and officers have completed a Register of Interest V. H. Arnold A D. Hughes A P. Vulcan C. J. Stevenson A E. J. Scotland 14. Conclusion While the past year has seen continued importance placed on the assessment and payment of benefits under the provisions of the No-Fault scheme administered by the Board there has also been an increasing awareness and emphasis placed on the detection and prevention of fraudulent claims and overservicing. The Board has also been active in promoting the establishment of a continuous and comprehensive rehabilitation system for motor accident victims in Victoria. The Board looks forward to a continued involvement in the development of an adequate rehabilitation system. Finally, the Board extends its thanks to staff and other people who provided assistance in the administration of the Motor Accidents Act during the year.

V. H. Arnold Chairman

A D. Hughes Member

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A P. Vulcan

Member

APPENDIX 1

MOTOR ACCIDENTS BOARD NOTES TO AND FORMING PART OF THE ACCOUNTS FOR THE YEAR ENDED 30th JUNE 1984 I.

2. 3. 4.

5.

6.

These accounts are based on historical costs. Income and Expenditure in respect of Administrative Expenses are brought to account on an accrual basis. Income and Expenditure relating to benefits include only amounts payable within the year. Fixed assets are shown at cost less depreciation which is calculated at rates appropriate to their estimated useful life. Sundry Creditors and Accruals include $3,265,537 being June benefits payable, paid in July. Long Service Leave has been provided for all employees from commencement of service. Accumulated leave in excess often years service has been shown as a current liability. Provision for Depreciation at $346,622 ( 1983 $274,604) has been made on the Assets as follows: 1984 1983 $ $ Office Partitions 117,440 95,862 Furniture & Fittings 59,696 51,154 Office Equipment 162,379 110,688 Motor Vehicles _ _16,900 -··· 7,107 _ _______M6,622 274,6()1 During the year a new computer system was purchased and installed. The lease agreement on previous equipment was terminated. In line with this change of systems it was decided to cease the policy of capitalizing program enhancement costs and amortizing them over three years. In future these costs will be expensed as incurred. As a consequence of this change in accounting policy the residue of capitalized costs as at 30th June 1984 was written off. The nett effect of this change on the current years' results is an additional estimated $240,000 in computer operations. The $501,450 capitalized this year represents the cost of software and licence fees which will be written off from 1st July 1984 over five years, the estimated life of the hardware. Administrative Expenses totalling $7,037,461 (1983 $6.455.471) were comprised of the following major categories: 1984 1983 Salaries and related costs Computer Operations Premises and Equipment Other Overheads

$

s

3.756,187 2,194,270 362,412 --··724.52~

3,464,496 2,032,547 343,693 614.735 --··---

-~7,03),461

7.

Outstanding Liability The liability for future payments in respect of accidents occurring up to and including 30th June 1984, was determined from an examination of the payment run-off of benefits since inception and has been estimated to be: General Account $122,627,000 Special Account $ 191,000

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8.

9. I 0.

11.

Contingent Liability In September 1982 the Board guaranteed a bank overdraft facility for Bethesda Hospital to .. limit of$400,000. This support is necessary to finance the normal trading cycle between invoicing and receipt of fees as motor accident patients represent the major source of funds to the hospital. The amount shown represents the transfer of income from the General Account pursuant to Section 61(A)(2)(b). The amounts shown as surplus in the accounts represent the balance of income over expenditure to date and will be expended on future statutory commitments. At 30th June 1984 the Board has a contractual liability of $616,000 for computer hardware and associated costs payable within the ensuing twelve months.

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MOTOR ACCIDENTS BOARD INCOME AND EXPENDITURE STATEMENT FOR TWELVE MONTHS ENDED 30th JUNE 1984 30/6/83 $

$

GENERAL ACCOUNT 77,500,000 Calls on Authorised Insurers 315,200 Drivers· Licence Surcharges ~!.070.68~ Interest Earned on Short Term Deposits 78,885,833

I 0 I ,000,000 539,100 ~1,157,1 14 102.696.214

Less 74,369,394 ___M54.73_I

Benefits Paid 87,115,086 Administrative Expenses (Note 6) _7.()3_7,_460

~o.8~~l~

(1,938.242) Surplus/Deficit for Period (1.250,000) Transfer to Rehabilitation Account _8_,_2_~-'t~() Surplus Brought Forward __ 5_0~Jiil§ Surplus at 30th June 1984 SPECIAL ACCOUNT 78,304 Interest Earned on Short Term Deposits

- 94,152,546 8.543,668 (1,000,000) . _5,0.~?~?.§

51.265

Less 8.522 740

Benefits Paid Administrative Expenses (Note 6) _

69,042 Surplus for Period

51,265

---~-~2 Surplus Brought Forward

--~2_~.921

__ 529,92_1 REHABILITATION ACCOUNT 1.250,000 Transfer from General Account (Note 9) _ 52'J~2