30 June 2014 Notes to the Financial Statements NOTE 27. NON-CURRENT LIABILITIES - DEFERRED TAX Consolidated 30 June 2014 $’000 30 June 2013 $’000 Deferred tax liability comprises temporary differences attributable to: Amounts recognised in profit or loss: Trade and other receivables 3,997  5,595  Property, plant and equipment 50,173  47,436  Exploration and evaluation 114,115  126,307  Deferred tax liability 168,285  179,338  Movements: Opening balance 179,338  141,762  Credited/(charged) to profit or loss (note 8) (11,825) 23,754  Charged to equity (note 8) (180) (305) Under-provision from prior year 952  14,127  Closing balance 168,285  179,338  Consolidated 30 June 2014 $’000 30 June 2013 $’000 Long service leave 162  117  Consolidated 30 June 2014 $’000 30 June 2013 $’000 Project closure 3,309  6,795  Site rehabilitation 7,314  5,811  10,623  12,606  NOTE 28. NON-CURRENT LIABILITIES - EMPLOYEE BENEFITS NOTE 29. NON-CURRENT LIABILITIES - PROVISIONS Project Closure Site Rehabilitation At the completion of some projects the Consolidated Entity has a liability for redundancy and the cost of relocating  crushing and other mobile plant. An assessment is undertaken on the probability that such expenses will be  incurred in the normal business of contracting services and is provided for in the financial statements. In accordance with the Consolidated Entity’s legal requirements, provision is made for the anticipated costs of  future restoration and rehabilitation of areas from which natural resources have been extracted. The provision  includes costs associated with dismantling of assets, reclamation, plant closure, waste site closure, monitoring,  demolition and decontamination. The provision is based upon current costs and has been determined on a  discounted basis with reference to current legal requirements and current technology.  Each period the impact of unwinding of the discount is recognised in the statement of profit or loss and other  comprehensive income as a financing cost. Any change in the restoration provision is recorded against the  carrying value of the provision and the related asset, only to the extent that it is probable that future economic  benefits associated with the restoration expenditure will flow to the entity, with the effect being recognised in the  statement of profit or loss and other comprehensive income on a prospective basis over the remaining life of the  relevant operation. The restoration provision is separated into current (estimated costs arising within 12 months)  and non-current components based on the expected timing of these cash flows. 80 Mineral Resources Limited Annual Report 2014