10. Intangible assets Movements for each class of intangible asset are as follows: Acquired Software $000 WIP $000 Total $000 263 - 263 Additions - 191 191 Disposals - - - Balance at 30 June 2022 263 191 454 Balance at 1 July 2022 263 191 454 Additions 235 - 235 Capitalised 191 (191) - - - - 689 - 689 Balance at 1 July 2021 84 - 84 Amortisation expense 180 - 180 Eliminate on disposal - - - Balance at 30 June 2022 263 - 263 Balance at 1 July 2022 263 - 263 Amortisation expense 36 - 36 Eliminate on disposal - - - 299 - 299 179 - 179 - 191 191 390 - 390 Cost Balance at 1 July 2021 Disposals Balance at 30 June 2023 Accumulated amortisation and impairment losses Balance at 30 June 2023 Carrying amounts At 1 July 2021 At 30 June and 1 July 2022 At 30 June 2023 There are no restrictions over the title of the Commission’s intangible assets, nor are any intangible assets pledged as security for liabilities (2022: nil). 69